In each of the offences discussed above, an adviser is protected from committing an offence if he makes an ‘authorised disclosure’ under POCA 2002, s. 338 or he intended to make such a disclosure but has a reasonable excuse for not doing so (POCA 2002, s. 327(2), 328(2) and 329(2)).
An ‘authorised disclosure’ is one which:
(1)is made to a ‘constable’, customs officer or a ‘nominated officer’;
(2)is made in a prescribed form, and either:
(a)the disclosure is made before the person commits the act which would trigger the offence; or
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