(1) Where any untrue statement has been included in an expert's report under Regulation 9, the expert and any person who authorised the issue of the report shall be guilty of an offence.

(2) In any proceedings against a person in respect of an offence under paragraph (1), it shall be a defence to prove that, having exercised all reasonable care and skill, the defendant had reasonable grounds for believing and did, up to the time of the issue of the report concerned, believe that the statement concerned was true.

(3) In this Regulation, "expert" shall be construed in accordance with Regulation 9(2).