44.This section corresponds to section 17(2)–(6) of the PTA and has similar effect. The offences it sets out, including that at subsection (2)(a) which is sometimes called “tipping off”, are essential to the disclosure regime and have a powerful deterrent effect. The defence at section 39(5)(a) is listed in section 118(5) and therefore imposes an evidential burden only on the defendant.
Commentary Part Iv: Terrorist Investigations Section 39: Disclosure of information, &c.