Tipping off: telling a client of a report to dissuade an offence (POCA ss.333A and 333D(2))

Section 333A(1) makes it an offence, where information came to a person in the course of business in the regulated sector, to disclose that a disclosure has been made to the NCA or a nominated officer, where that is likely to prejudice any investigation. Grace's statement to Lukas reveals that a report was made, so on its face it is within s.333A. However, s.333D(2) provides that a professional legal adviser does not commit an offence under s.333A if the disclosure is to the adviser's client and is made for the purpose of dissuading the client from engaging in conduct amounting to an offence. Grace, a solicitor, spoke to her own client solely to persuade him not to launder the funds through another purchase, so the exception applies and she has not committed the offence.

Why A is wrong: Section 333D(2) creates a specific exception for a legal adviser's disclosure to her client to dissuade the client from an offence, so purpose matters.

Why B is wrong: NCA consent to the original transaction is irrelevant to whether this disclosure falls within the s.333D(2) exception.

Why D is wrong: Section 333A applies to any person who makes the disclosure, not only the nominated officer.

Why E is wrong: Disclosure to the person under suspicion is the paradigm case s.333A catches; it is saved here only by s.333D(2).