http://www.legislation.gov.uk/ukpga/2000/11/section/19/enactedTerrorism Act 2000Civil and human rightsKing's Printer of Acts of Parliament2021-08-03 Part IIITerrorist PropertyOffencesDisclosure of information: duty 19 1 This section applies where a person— a believes or suspects that another person has committed an offence under any of sections 15 to 18, and b bases his belief or suspicion on information which comes to his attention in the course of a trade, profession, business or employment. 2 The person commits an offence if he does not disclose to a constable as soon as is reasonably practicable— a his belief or suspicion, and b the information on which it is based. 3 It is a defence for a person charged with an offence under subsection (2) to prove that he had a reasonable excuse for not making the disclosure. 4 Where— a a person is in employment, b his employer has established a procedure for the making of disclosures of the matters specified in subsection (2), and c he is charged with an offence under that subsection, it is a defence for him to prove that he disclosed the matters specified in that subsection in accordance with the procedure. 5 Subsection (2) does not require disclosure by a professional legal adviser of— a information which he obtains in privileged circumstances, or b a belief or suspicion based on information which he obtains in privileged circumstances. 6 For the purpose of subsection (5) information is obtained by an adviser in privileged circumstances if it comes to him, otherwise than with a view to furthering a criminal purpose— a from a client or a client’s representative, in connection with the provision of legal advice by the adviser to the client, b from a person seeking legal advice from the adviser, or from the person’s representative, or c from any person, for the purpose of actual or contemplated legal proceedings. 7 For the purposes of subsection (1)(a) a person shall be treated as having committed an offence under one of sections 15 to 18 if— a he has taken an action or been in possession of a thing, and b he would have committed an offence under one of those sections if he had been in the United Kingdom at the time when he took the action or was in possession of the thing. 8 A person guilty of an offence under this section shall be liable— a on conviction on indictment, to imprisonment for a term not exceeding five years, to a fine or to both, or b on summary conviction, to imprisonment for a term not exceeding six months, or to a fine not exceeding the statutory maximum or to both.