Section 42(1A)

(1) Matter is exempt matter if its disclosure could reasonably be expected to—

…

(1A) Matter is also exempt matter if –

(a) it consists of information given in the course of an investigation of a contravention or possible contravention of the law (including revenue law); and

(b) the information was given under compulsion under an Act that abrogated the privilege against self-incrimination.