Paragraph 2
Where proceedings are brought in England or Wales against a person (hereafter in this paragraph referred to as " the accused ") in respect of a contravention of the principal section, and it is proved—
that the contravention was due to the act or default of some other person, being an act or default which took place in Scotland, and
that the accused used all due diligence to secure compliance with that section,
the accused shall, subject to the provisions of this paragraph, be acquitted of the offence.
The accused shall not be entitled to be acquitted under this paragraph unless within seven days from the date of the service of the summons on him he has given notice in writing to the prosecution of his intention to rely upon the provisions of this paragraph, specifying the name and address of the person to whose act or default he alleges that the contravention was due, and has sent a like notice to that person.
The person specified in a notice served under this paragraph shall be entitled to appear at the hearing and to give evidence, and the court may, if it thinks fit, adjourn the hearing to enable him to do so.
Where it is proved that the contravention of the principal section was due to the act or default of some person other than the accused, being an act or default which took place in Scotland, the court shall (whether or not the accused is acquitted) cause notice of the proceedings to be sent to the Secretary of State.