[No. 50.] Pt.3 S.23 Criminal Justice (Theft and Fraud Offences) Act, 2001. [2001.] an internal reporting procedure established by an employer for the purpose of facilitating the operation of this section. (5) In the case of a person who was in employment at the relevant time, it shall be a defence to a charge of committing an offence under this section that the person charged made a report of the type referred to in subsection (2) or (3) of this section, as the case may be, to another person in accordance with an internal reporting procedure established for the purpose specified in subsection (4) of this section. (6) A person who fails to comply with subsection (2) or (3) of this section is guilty of an offence and liable— (a) on summary conviction, to a fine not exceeding £1,000 or to imprisonment for a term not exceeding 12 months or both, or (b) on conviction on indictment, to a fine or to imprisonment for a term not exceeding 5 years or to both. (7) In determining whether a person has complied with any of the requirements of this section, a court may take account of any relevant supervisory or regulatory guidance which applies to that person or any other relevant guidance issued by a body that regulates, or is representative of, any trade, profession, business or employment carried on by that person. (8) Where a person or body discloses in good faith information in the course of making a report under subsection (2) or (3) of this section, the disclosure shall not be treated as a breach of any restriction on the disclosure of information imposed by statute or otherwise or involve the person or body making the disclosure (or any director, employee or officer of the body) in liability of any kind. (9) The Minister may by order, after consultation with the Minister for Finance, amend or revoke an order under this section, including an order under this subsection.’’. PART 4 Forgery Interpretation (Part 4). 24.—In this Part— ‘‘false’’ and ‘‘making’’, in relation to an instrument, have the meanings assigned to these words by section 30; ‘‘instrument’’ means any document, whether of a formal or informal character (other than a currency note within the meaning of Part 5) and includes any— (a) disk, tape, sound track or other device on or in which information is recorded or stored by mechanical, electronic or other means, 22