21ZB(1) A person does not commit an offence under any of sections 15 to 18 by involvement in a transaction or an arrangement relating to money or other property if, after becoming involved, the person discloses to an authorised officer–
(a)the person’s suspicion or belief that the money or other property is terrorist property, and
(b)the information on which the suspicion or belief is based.
21ZB(2) This section applies only where–
(a)there is a reasonable excuse for the person’s failure to make the disclosure before becoming involved in the transaction or arrangement, and