44.This section corresponds to section 17(2)–(6) of the PTA and has similar effect. The offences it sets out, including that at subsection (2)(a) which is sometimes called “tipping off”, are essential to the disclosure regime and have a powerful deterrent effect. The defence at section 39(5)(a) is listed in section 118(5) and therefore imposes an evidential burden only on the defendant.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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