3. Any person who, except under the authority of a licence granted by the Treasury under this article, makes any funds or financial (or related) services available directly or indirectly to or for the benefit of—
(a)a person who commits, attempts to commit, facilitates or participates in the commission of acts of terrorism,
(b)a person controlled or owned directly or indirectly by a person in (a), or
(c)a person acting on behalf, or at the direction, of a person in (a),
is guilty of an offence under this Order.