Regulation 235 Defence to offences of false recording
It is a defence for a person charged with an offence—
(a)
under regulation 234(2) to show that the person was acting with intent to amend an error in the document, record or entry;
(b)
under regulation 234(3)(b) to show that the person took all reasonable steps and exercised all due diligence to avoid committing the offence.