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.