10.—(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), or
(b)regulation 5(5).
(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.