(1) The Minister may, after consulting with the Minister for Public Expenditure and Reform, approve guidelines for the purpose of guiding designated persons on the application of this Part to those designated persons.
(2) It is a defence to an offence under this Part for the defendant to prove that he or she took all reasonable steps and exercised all due diligence to avoid committing the offence.
(3) In determining whether a defendant took all such reasonable steps and exercised all such due diligence, a court may have regard to any guidelines applying in relation to the person that have been approved by the Minister under this section and are in force, but nothing in this section limits the matters that a court may have regard to in determining whether a defendant took all reasonable steps and exercised all due diligence to avoid committing an offence.