Section 73 — Defences

(1)It is not a defence to a charge for an offence under section 69, 71 or 72 that —

(a)the person is subject to a duty of confidentiality or privacy imposed by any rule of law or a duty imposed by any contract or any rule of professional conduct, that prevents or restricts the person from complying with a requirement of the relevant direction or order following non‑compliance, as the case may be; or

(b)the person has applied for a reconsideration of, or has appealed against, the relevant direction or order following non‑compliance.

(2)It is not a defence to a charge for an offence under section 49(5) or 52(3) that the person is subject to a duty of confidentiality or privacy imposed by any rule of law or a duty imposed by any contract or any rule of professional conduct, that prevents or restricts the person from complying with a written notice under section 49 or 52.

(3)Without limiting the meaning of “reasonable excuse”, it is a defence to a charge for an offence under Part 6 or this Part if the accused proves, on a balance of probabilities, that —

(a)it was not reasonably practicable to do more than what was in fact done to comply with the relevant direction or order following non‑compliance or written notice under section 49, as the case may be; or

(b)there was no better practicable means than what was in fact used.