(1) It is an offence for a person who is not giving pensions guidance under arrangements made with the Secretary of State -
(a) to describe himself (in whatever terms) as a person who is doing so, or
(b) to behave, or otherwise hold himself out, in a manner which indicates (or which is reasonably likely to be understood as indicating) that he is doing so.
(2) For the purposes of subsection (1), pensions guidance given by a designated guidance provider is given under arrangements made with the Secretary of State.
(3) In proceedings for an offence under this section it is a defence for the accused to show that the accused took all reasonable precautions and exercised all due diligence to avoid committing the offence.
(4) A person guilty of an offence under this section is liable on summary conviction -
(a) in England and Wales, to imprisonment for a term not exceeding 51 weeks or a fine, or both;
(b) in Scotland, to imprisonment for a term not exceeding 12 months or a fine not excee