Offence10.
(1)
A person is guilty of an offence if the person fails to comply with—
(a)
any provision of FIC specified in paragraph (2), as read with Articles 1(3) and 6 and the first sub-paragraph of Article 54(1)F1;
(b)
regulation 5(5) F2; or
F3(c)
any provision of Regulation 828/2014 specified in paragraph (3).
(2)
The provisions of FIC are—
(a)
Article 9(1)(c), as also read with Annex II;
(b)
Article 21(1)(a), as also read with Articles 9(1)(c) and 18(1) and Annex II;
(c)
the second sub-paragraph of Article 21(1), as also read with Articles 9(1)(c) and 19(1) and Annex II; and
(d)
Article 44(1)(a), as also read with Article 9(1)(c) and regulation 5.
F4(3)
The provisions of Regulation 828/2014 are—
(a)
Article 3(1) as read with Articles 1(3), 6, 7 and 36(1) and (2) of FIC and Articles 2 and 3(2) and (3) of and the Annex to Regulation 828/2014;
(b)
Article 4 as read with Article 2.