# Sanctions and Anti-Money Laundering Act 2018, Paragraph 19


Regulations under section 49 may provide for the creation of a criminal offence only if the regulations also provide for either or both of the following in relation to the offence—
(a) a mental element necessary for its commission;
(b) a defence to it (for example, a defence grounded on a person's knowledge or belief, or a defence that a person took all reasonable steps and exercised all due diligence).

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Source: https://www.legislation.gov.uk/ukpga/2018/13/schedule/2/paragraph/19 (the official version)
Page: https://openlegislation.uk/sanctions-and-anti-money-laundering-act-2018/schedule-2/paragraph-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.