44.—(1) A person who knowingly aids another person to do an act made unlawful by any provision of this Part other than Chapter I is to be treated for the purposes of this Part as himself doing the same kind of unlawful act.
(2) For the purposes of paragraph (1), an employee or agent for whose act the employer or principal is liable under Article 45 (or would be so liable but for Article 45(5)) shall be taken to have aided the employer or principal to do the act.
(3) For the purposes of this Article, a person does not knowingly aid another to do an unlawful act if—
(a)he acts in reliance on a statement made to him by that other person that, because of any provision of this Part, the act would not be unlawful; and
(b)it is reasonable for him to rely on the statement.
(4) A person who knowingly or recklessly makes such a statement which is false or misleading in a material respect is guilty of an offence.
(5) Any person guilty of an offence under paragraph (4) shall be liable on summary conviction to a fine not exceeding level 5 on the standard scale.