40. (1) A person (in this section referred to as the “defendant”) is not guilty of an offence against section 32, 33, 34, 37 or 38 if he or she adduces evidence that—
(a) the conduct that is alleged to have constituted the offence was due to—
(i) reasonable mistake;
(ii) reasonable reliance on information supplied by another person; or
(iii) the act or default of another person or some other cause beyond the defendant's control; and
(b) the defendant took reasonable precautions and exercised due diligence to avoid committing the offence;
and that evidence is not rebutted.
(2) In subparagraph (1) (a) (ii), the reference to “another person” shall not be read as including a reference to a servant, an agent or a director of the defendant.