[71Z4 Duty not to disclose contents of transaction reports]

[71Z4  Duty not to disclose contents of transaction reports]

[[(A1)     Subject to subsections (A2) and (A3), this section applies only to a transaction entered into by a Northern Ireland participant before 1 July 2017.

(A2)     This section does not apply to a transaction entered into before 1 July 2017 which is required to be recorded in a report—

(a)     under section 71M in respect of a period beginning on or after 1 July 2017 because the transaction is required by that section to be aggregated with a transaction entered into or a donation received on or after that date, or

(b)     under paragraph 9 of Schedule 7A delivered on or after 1 July 2017 because the transaction is required by that paragraph to be aggregated with a transaction entered into or a donation received on or after that date.

(A3)     This section does not apply to a transaction entered into on or after 1 January 2014 and before 1 July 2017—

(a)     if a change to that transaction is required to be recorded in a report under section 71M in respect of

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