day or part of a day during which the offence continues after conviction.
(7) In any proceedings for an offence under subsection (5), it is a defence for the accused to prove, on a balance of probabilities that—
- (a) the person does not possess the document or the information or material required; or
- (b) the person has taken all reasonable steps available to the person to obtain the document or the information or material required and has been unable to obtain it.
(8) To avoid doubt, for the purposes of subsection (5), it is not a defence for a person to refuse or fail to provide any document or any information or material if doing so might tend to incriminate that person.
(9) Where a person claims, before producing any document or giving any information or material that the person is required by this section to produce or give, that the production of the document or the giving of the information or material might tend to incriminate the person—
- (a) that document or information or material;
- (b) the production of the document or the provision of the information or material; or
- (c) any information, document or thing obtained as a direct or indirect consequence of the production of the document or giving of the information or material,
is not admissible in evidence against the person in any criminal proceedings other than proceedings for an offence under this Act or any written law in respect of the falsity of the document or the information or material.
(10) An offence under subsection (5) is a strict liability offence.
