[2001.] Criminal Justice (Theft and Fraud Offences) Act, 2001. [No. 50.] (6) It shall be a defence in proceedings for an offence under this Pt.5 S.39 section— (a) for a designated body to show— (i) that it had established procedures to enable this section to be complied with, or (ii) that it had complied with the relevant provisions of a recognised code of practice, and (b) for a person employed by a designated body to show that he or she transmitted the currency notes or coins concerned, or gave the relevant information, to another person in accordance with an internal reporting procedure or a recognised code of practice. (7) Where a designated body, a director, other officer or employee of the body— (a) discloses in good faith to a member of the Garda Sı́ochána or any person concerned in the investigation or prosecution of an offence under this Part a suspicion that a currency note or coin is counterfeit or any matter on which such a suspicion is based, or (b) otherwise complies in good faith with subsection (2) or with a recognised code of practice, such disclosure or compliance shall not be treated as a breach of any restriction imposed by statute or otherwise on the disclosure of information or involve the person or body making the disclosure in liability in any proceedings. (8) Every regulation made under this section shall be laid before each House of the Oireachtas as soon as may be after it is made and, if a resolution annulling it is passed by either such House within the next 21 days on which that House has sat after the regulation is laid before it, the regulation shall be annulled accordingly, but without prejudice to the validity of anything previously done under it. PART 6 Convention on Protection of European Communities’ Financial Interests 40.—(1) In this Part— Interpretation (Part 6). ‘‘active corruption’’ has the meaning given to it by Article 3.1 of the First Protocol; ‘‘Community official’’ has the meaning given to it by Article 1.1(b) of the First Protocol; ‘‘Convention’’ means the Convention drawn up on the basis of Article K.3 of the Treaty on European Union, on the protection of the European Communities’ financial interests done at Brussels on 26 July 1995; 31