114.—(1) A person is guilty of an offence—
(a)if he contravenes any of the provisions specified in paragraph (2), or
(b)if he is an appropriate supervisor of a person (P) who fails to comply with any of those provisions and he failed to take appropriate steps.
(2) Those provisions are regulations 94(3), 95(3) and (4), 97(2) and (3),98(3) and (5), 99(3)and (4), 100(7), 102(3) and (4), 103(3), 104(4) and (5), 105(3) and (5), 106(3) and (4), 107(3) and (4), 110(4) and (5), 111(5) and (6) and 113(3).
(3) P is not guilty of an offence under paragraph (1) if—
(a)he has an appropriate supervisor, and
(b)he has complied with all the requirements imposed on him by his appropriate supervisor.
(4) A person who is not P or an appropriate supervisor is not guilty of an offence under paragraph (1) if he takes all reasonable steps to ensure that he complies with the provisions specified in paragraph (2).
(5) In paragraphs (1)(b) and (3)—
(a)an appropriate supervisor is a person who is a director of a company or concerned in the management of an organisation in which P is employed or under whose direction or control P is;
(b)appropriate steps are such steps as it was reasonable for the appropriate supervisor to take to secure the operation of procedures designed to prevent, so far as reasonably practicable, the occurrence of a failure to comply with the provisions in paragraph (2).
(6) A person guilty of an offence as mentioned in paragraph (1) is liable on summary conviction to a fine not exceeding level 5 on the standard scale.