For the purposes of this Act a relevant function or activity—
is performed improperly if it is performed in breach of a relevant expectation, and
is to be treated as being performed improperly if there is a failure to perform the function or activity and that failure is itself a breach of a relevant expectation.
In subsection (1) "relevant expectation"—
in relation to a function or activity which meets condition A or B, means the expectation mentioned in the condition concerned, and
in relation to a function or activity which meets condition C, means any expectation as to the manner in which, or the reasons for which, the function or activity will be performed that arises from the position of trust mentioned in that condition.
Anything that a person does (or omits to do) arising from or in connection with that person's past performance of a relevant function or activity is to be treated for the purposes of this Act as being done (or omitted) by that person in the performance of that function or activity.