Section 330(8)

In deciding whether a person committed an offence under this section the court must consider whether he followed any relevant guidance which was at the time concerned— issued by a supervisory authority or any other appropriate body, approved by the Treasury, and published in a manner it approved as appropriate in its opinion to bring the guidance to the attention of persons likely to be affected by it.

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Source: legislation.gov.uk · retrieved 2026-09-04