Regulation 6 Offences and evidenceI1

If any person required to F1deliver a supplementary declaration in accordance with these Regulations fails to do so he shall be liable on summary conviction to a penalty not exceeding level 4 on the standard scale^f1.

Any failure to F2deliver a supplementary declaration includes a failure to provide such supplementary declaration in the form and manner required by these Regulations F3....

Subject to paragraph (4) below, for the purpose of the rules against charging more than one offence in the same information—

If the failure in respect of which a person is convicted under paragraph (1) above is continued after the conviction he shall be guilty of a further offence and may on summary conviction thereof be punished accordingly.

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In any proceedings for an offence mentioned in this regulation it shall be a defence for the accused to prove that he took all reasonable precautions and exercised all due diligence to avoid the commission of such an offence by himself, any person under his control or any person to whom he transferred the task of providing information in accordance with F10and subject to Article 7(2) of the establishing Regulation.

Liability to a penalty under paragraphs (1) and (2) does not arise in relation to a failure under paragraph (1) of regulation 4 if a party satisfies the Commissioners that there is a reasonable excuse for the failure.

For the purposes of paragraph (8), where a party relies on any other person to do anything, that is not a reasonable excuse unless that party took reasonable care to avoid the relevant act or failure.