28.—(1) Paragraph (2) applies where an offence under these Regulations committed by a body corporate is proved—
(a)to have been committed with the consent or connivance of an officer of the body, or
(b)to be attributable to any neglect on the officer’s part.
(2) The officer (as well as the body corporate) is guilty of the offence and liable to be proceeded against and punished accordingly.
(3) In paragraphs (1) and (2) each reference to an officer of the body corporate includes a reference to—
(a)a director, manager, secretary or other similar officer;
(b)a person purporting to act as a director, manager, secretary of other similar officer;
(c)in a case where the affairs of the body are managed by its members, a member.
(4) Paragraph (5) applies where an offence under these Regulations committed by a Scottish partnership is proved—
(a)to have been committed with the consent or connivance of a partner, or
(b)to be attributable to any neglect on that partner’s part.
(5) The partner as well as the partnership is guilty of the offence and liable to be proceeded against and punished accordingly.
(6) In paragraphs (4) and (5) each reference to a partner includes a reference to a person purporting to act as a partner.