(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 -
(i) in the course of a trade, profession or business, or
(ii) in the course of his employment (whether or not in the course of a trade, profession or business).
(1A) But this section does not apply if the information came to the person in the course of a business in the regulated sector.
(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
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