He may have said so in past, though I do not recall it but the current ICO view is quite clearly the opposite: "The crime and taxation exemptions are based on the purpose for which the personal data is being processed, not on the type of organisation doing the processing." See https://ico.org.uk/media/for-organisations/documents/1594/section-29.pdf
I think it would be hard to take any contrary position given the clear language of s29. What reason would there be to depart from normal principles of statutory construction.
It would make a mockery of SARs if in some cases (e.g. insurers?) you had to disclose an investigation due to lack of an exemption, especially for DCs who could not bring themselves within regulatory function exemption - which in a sense IS based on the type of organisation as well as purpose
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