88.—(1) A person (“P”) commits an offence if, in purported compliance with a requirement imposed on P by or under these Regulations, P provides information to any person which is false or misleading in a material particular, and—
(a)P knows that the information is false or misleading; or
(b)P is reckless as to whether the information is false or misleading.
(2) A person guilty of an offence under paragraph (1) is liable—
(a)on summary conviction—
(i)in England and Wales, to imprisonment for a term not exceeding three months, to a fine or to both,
(ii)in Scotland or Northern Ireland, to imprisonment for a term not exceeding three months, to a fine not exceeding the statutory maximum or to both;
(b)on conviction on indictment, to imprisonment for a term not exceeding two years or to a fine or to both.
(3) A person who discloses information in contravention of a relevant requirement is guilty of an offence and liable—
(a)on summary conviction—
(i)in England and Wales, to imprisonment for a term not exceeding three months, to a fine or to both,
(ii)in Scotland or Northern Ireland, to imprisonment for a term not exceeding three months, to a fine not exceeding the statutory maximum or to both;
(b)on conviction on indictment, to imprisonment for a term not exceeding two years or to a fine or to both.
(4) It is a defence for a person charged with an offence under paragraph (3) of disclosing information to prove that they reasonably believed—
(a)that the disclosure was lawful; or
(b)that the information had already and lawfully been made available to the public.