s 31 Making representation of another
31.—(1) A person shall be guilty of an offence if the person (A) makes, with regard to another person (B), any representation which if made by B with the requisite intent, would be an offence by B under section 29 or 30. (2) It is a defence for a person (A) charged with an offence under subsection (1) to prove that A acted without the intention to deceive or to gain any advantage, benefit or financial gain for —(a) a business, trade, profession, vocation or employment carried on by A or a person on whose behalf A committed the act; or (b) if A or the person on whose behalf the act is committed is established for a charitable purpose or for purposes which include a charitable purpose, any activity carried out or service provided by A or the person for that purpose. (3) Where an offence is committed under section 29 or 30 by a person (A) acting as an employee, an agent or a partner of another person (B), B shall also be guilty of an offence. (4) It is a defence for a person (B) charged with an offence under subsection (3) to prove that the firstmentioned offence was committed without B’s knowledge and that B has taken all reasonable precautions and exercised due diligence to prevent the commission of that offence by A.