(1) This section applies if a publication includes a report in contravention of section 71.
(2) Where the publication is a newspaper or periodical, any proprietor, editor or publisher of the newspaper or periodical is guilty of an offence.
(3) Where the publication is a relevant programme—
(a) any body corporate or Scottish partnership engaged in providing the programme service in which the programme is included, and
(b) any person having functions in relation to the programme corresponding to those of an editor of a newspaper,
is guilty of an offence.
(4) In the case of any other
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