32 Failure to comply with enforcement notice

32  Failure to comply with enforcement notice

(1)     It is an offence for a person to fail to comply with an enforcement notice.

(2)     It is a defence for a person (“P”) charged with an offence under this section to show that P took all reasonable steps to comply with the notice.

(3)     P is to be taken to have shown the fact mentioned in subsection (2) if—

(a)     sufficient evidence of the fact is adduced to raise an issue with

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