Section 3 of the Principal Act is amended -

(a) in subsection (1) by the insertion of the following paragraph after paragraph (c):

"(ca) In a prosecution for an offence under paragraph (a) insofar as it relates to a contravention of a provision of Part VIB, it shall be a defence for a trustee of a scheme or trust RAC or a person who is, or was, a key function holder against whom the proceedings are brought to prove that he or she took all reasonable steps and exercised all due diligence to avoid the commission of the offence.", and

(b) by the insertion of the following new subsection after subsection (3A):

"(3B) A person who obstructs or impedes an External Report reviewer in the preparation of an External Report shall be guilty of an offence.".