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30(1)A person who fails to comply with a requirement imposed by a direction under this Schedule commits an offence, subject to the following provisions.U.K.
(2)No offence is committed if the person took all reasonable steps and exercised all due diligence to ensure that the requirement would be complied with.
(3)In deciding whether a person has committed an offence under this paragraph the court must consider whether the person followed any relevant guidance that was at the time—
(a)issued by a supervisory authority or any other appropriate body,
(b)approved by the Treasury, and
(c)published in a manner approved by the Treasury as suitable in their opinion to bring the guidance to the attention of persons likely to be affected by it.
(4)In sub-paragraph (3) “appropriate body” means a body that regulates or is representative of any trade, profession, business or employment carried on by the alleged offender.
[(4A)In a case where a person is guilty of an offence under this paragraph by failing to comply with a requirement of a kind mentioned in paragraph 13, the person is liable—
(a)on summary conviction—
(i)in England and Wales, to imprisonment for a term not exceeding 12 months (or, in relation to offences committed before [2 May 2022], 6 months) or to a fine, or to both;
(ii)in Scotland, to imprisonment for a term not exceeding 12 months, or to a fine not exceeding the statutory maximum, or to both;
(iii)in Northern Ireland, to imprisonment for a term not exceeding 6 months, or to a fine not exceeding the statutory maximum, or to both;
(b)on conviction on indictment, to imprisonment for a term not exceeding 7 years or to a fine, or to both.]
(5)[In any other case,] a person guilty of an offence under this paragraph is liable—
(a)on summary conviction, to a fine not exceeding the statutory maximum;
(b)on conviction on indictment, to imprisonment for a term not exceeding two years or a fine or both.
(6)A person who is convicted of an offence under this paragraph is not liable to a penalty under paragraph 25 in respect of the same failure.