(1) Notwithstanding section 77, the Registrar may disclose information-
(a) in the form of a summary complied from information provided by persons under this Ordinance if the summary is so complied as to prevent particulars relating to the business or identity of any such person being ascertained from it;
(b) with a view to the institution of, or otherwise for the purposes of, any criminal proceedings or any investigation in Hong Kong;
(c) in connection with any civil proceedings to which the Registrar is a party;
(d) subject to subsection (2), to the Chief Executive, the Financial Secretary or the Commissioner of Inland Revenue; (Amended L.N. 96 of 1993; 31 of 1999 s. 3; L.N. 106 of 2002)
(e) relating to an offshore scheme domiciled in a country, territory or place outside Hong Kong to a supervisory authority which in the Registrar's opinion-
(i) performs in that country, territory or place functions which are generally analogous to the functions conferred on the Registrar by this Ordinance; and
(ii) is subject to adequate secrecy provisions in that country, territory or place,
if the Registrar reasonably considers that such disclosure is in the interests of the members of the scheme as a whole; (Amended 31 of 1999 s. 3)
(ea) to the Authority, within the meaning of section 2 of the Mandatory Provident Fund Schemes Ordinance (Cap 485), if, in the opinion of the Registrar, the disclosure will enable or assist the Authority to perform a function conferred or imposed on the Authority by that Ordinance or any other law; (Added 4 of 1998 s. 4)
(f) to such bodies as then have been specified for the purpose of this paragraph by the Registrar in a notice published in the Gazette if, and only if, the Registrar-
(i) is satisfied that the information will be used only for the purposes of disciplinary proceedings regarding a member of that body or for the purpose of considering the institution of such proceedings; and
(ii) is of the opinion that such disclosure is desirable or expedient.
(2) The Registrar shall not disclose any information to the Commissioner of Inland Revenue under subsection (1)(d) unless the Registrar is satisfied that the information is required by the Commissioner for the purpose of assisting him to determine a question or matter which under the Inland Revenue Ordinance (Cap 112) is for the Commissioner to determine.
(3) Where information is disclosed to any person under subsection (1)(f) neither that person nor any person obtaining or receiving the information, whether directly or indirectly, from that person shall disclose the information to any other person without the written consent of the Registrar.
(4) Any person who contravenes subsection (3) commits an offence and shall be liable on summary conviction to a fine of $20000.