(1) A person commits an offence if each of the following three conditions is satisfied.
(2) The first condition is that he-
(a) knows or suspects, or
(b) has reasonable grounds for knowing or suspecting,
that another person has committed or attempted to commit an offence under any of sections 15 to 18.
(3) The second condition is that the information or other matter-
(a) on which his knowledge or suspicion is based, or
(b) which gives reasonable grounds for such knowledge or suspicion,
came to him in the course of a business in the regulated sector.
(4) The third condition is that he does not disclose the information or other matter to a constable or a nominated officer as soon as is practicable after it comes to him.
(5) But a person does not commit an offence under this section if-
(a) he has a reasonable excuse for not disclosing the information or other matter;
(b) he is a professional legal adviser or relevant professional adviser and the information or other matter came to him in
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