the assessment or collection of a tax or duty or of an imposition of a similar nature. (2) Personal data is exempt from the non-disclosure provisions in any case in which (a) the disclosure is for a purpose mentioned in subsection (1), and (b) the application of those provisions in relation to the disclo- sure is likely to prejudice any of the matters mentioned in that subsection. (c) Health, education and social work 62. Personal data on the following subjects shall not be disclosed except where the disclosure is required by law: (a) personal data which relates to the physical, mental health or mental condition of the data subject, (b) personal data in respect of which the data controller is an educational institution and which relates to a pupil at the institution, or (c) personal data of similar description. Regulatory activity 63. (1) The provisions of this Act do not apply to the processing of personal data for protection of members of the public (a) against loss or malpractice in the provision of (i) banking, (ii) insurance, (iii) investment, (iv) other financial services, or (v) management of a body corporate; (b) against dishonesty or malpractice in the provision of professional services; (c) against the misconduct or mismanagement in the administration of a non-profit making entity; (d) to secure the health, safety and welfare of persons at work; or (e) to protect non-working persons against the risk to health or safety arising out of or in connection with the action of persons at work. (2) The processing of personal data is exempt from the subject information provisions of this Act if it is for the discharge of a function conferred by or under an enactment on (a) Parliament, (b) a local government authority, (c) the administration of public health or public financing of health care, prevention, control of disease and the monitoring and eradication of disease . Journalism, literature and art 64. (1) A person shall not process personal data unless