(a) Where -
(i) a trustee in his capacity as trustee,
(iv) an actuary or auditor of a scheme or a PRSA or an auditor of a trust RAC in his capacity as such actuary or auditor,
(v) a person who is required under regulations made under section 5A to carry out any of the duties imposed upon trustees by this Act or by any regulations thereunder, in his capacity as such a person,
(vi) a registered administrator, or
(vii) any other person,
contravenes a provision of this Act or a regulation thereunder, he shall be guilty of an offence.
(b) Where a person of whom a requirement is made by the Financial Services and Pensions Ombudsman under subsection (1) or (2) of section 137 fails to comply with that requirement, he shall be guilty of an offence.
(c) In a prosecution for an offence under paragraph (a) it shall be a defence for the accused person to prove that the contravention to which the offence relates was attributable to:
(i) a contravention b
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