14.—(1) A person must not make economic resources available to any person for the benefit of a restricted person.
(2) A person who contravenes the prohibition in paragraph (1) is guilty of an offence.
(3) In proceedings for an offence under this article it is a defence for a person to show that they did not know and had no reasonable cause to suspect that the economic resources were being made available for the benefit of a restricted person.
(4) For the purposes of this article—
(a)economic resources are made available for the benefit of a restricted person only if that person thereby obtains, or is able to obtain, a significant financial benefit; and
(b)“financial benefit” includes the discharge of a financial obligation for which the restricted person is wholly or partly responsible.