Offences by bodies corporate etc.U.K.
72.—(1) If an offence under these Regulations committed by a body corporate is shown—
(a)to have been committed with the consent or connivance of an officer, or
(b)to be attributable to any neglect on the part of an officer,
the officer as well as the body corporate is guilty of the offence and liable to be proceeded against and punished accordingly.
(2) If the affairs of a body corporate are managed by its members, paragraph (1) applies in relation to the acts and defaults of a member in connection with the member's functions of management as if the member were an officer of the body.
(3) If an offence under these Regulations committed by a Scottish partnership is shown—
(a)to have been committed with the consent or connivance of a partner, or
(b)to be attributable to any neglect on the part of a partner,
the partner as well as the partnership is guilty of the offence and liable to be proceeded against and punished accordingly.
(4) In this regulation—
(a)“officer”, in relation to a body corporate, means a director, member of the committee of management, chief executive, manager, secretary or other similar officer of the body, or a person purporting to act in any such capacity; and
(b)“partner” includes a person purporting to act as a partner.