"knowingly"
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]