PART 3Finance

Circumventing etc. prohibitionsI120

1

A person must not intentionally participate in activities knowing that the object or effect of them is, whether directly or indirectly—

a

to circumvent any of the prohibitions in regulations 15 to 19, or

b

to enable or facilitate the contravention of any such prohibition.

2

A person who contravenes the prohibition in paragraph (1) commits an offence.