77 facilitate the communication in Singapore of any paid content that publicises or promotes a declared online location. The clause has a safe harbour provision in that a service provider, a digital advertising intermediary or an internet intermediary that complies with the steps prescribed in the regulations is treated as having complied with their respective obligations under that clause. It is a defence to a charge under clause 37 that the accused did not know and had no reason to believe that the online location is the subject of a Declaration. However, it is not a defence for the accused to show that it acted at the direction of another, or that the paid content was communicated in Singapore by inclusion on an online location through an automatic process without the accused choosing the place of communication. An example of the latter is programmatic advertising. Clause 38 makes it an offence for a person to expend or apply property knowing it supports, helps or promotes the communication in Singapore of false statements of fact on a declared online location. Clause 39 provides that it is not a defence to a charge under clause 36, 37 or 38 that the accused is subject to a duty under any law, contract or rule of professional conduct which prevents or restricts such compliance. The clause provides for immunity for an act done or omitted to be done with reasonable care and in good faith for the purpose of complying with that clause. PART 6 DIRECTIONS TO COUNTERACT INAUTHENTIC ONLINE ACCOUNTS AND COORDINATED INAUTHENTIC BEHAVIOUR Part 6 (comprising clauses 40 to 46) enables directions to be made to restrict the use of online accounts that are inauthentic online accounts or controlled by bots, and are either used to communicate in Singapore false statements of fact or for coordinated inauthentic behaviour. Clause 40 enables any Minister to direct the Competent Authority to issue a direction (called an Account Restriction Direction) to a prescribed internet intermediary to disallow its services from being used to communicate statements in Singapore through a specified online account, or to disallow any person from using a specified online account to interact with an end-user of its service in Singapore. The Minister may so direct if — (a) the online account is created with the internet intermediary; (b) it is either used to communicate in Singapore a false statement of fact or to carry out coordinated inauthentic behaviour;