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GT Shield

"knowing"

when used with respect to a person, and in relation to a particular matter, means that the person either—

(a)        had actual knowledge of the matter; or

(b)        was in a position in which the person reasonably ought to have—

(i) had actual knowledge;
(ii) investigated the matter to an extent that would have provided the person with actual knowledge; or
(iii) taken other measures which, if taken, would reasonably be expected to have provided the person with actual knowledge of the matter;

[Definition inserted by section 1(d) of Notice No. 1081, GG 42649, dated 19 August 2019]