Liability of persons other than the principal offenderU.K.
10.—(1) Where the commission by a person (“P”) of an offence under these Regulations is due to anything which another person (“S”) did or failed to do in the course of business, S is guilty of the offence and may be proceeded against and punished, whether or not proceedings are taken against P.
(2) Where a body corporate commits an offence under these Regulations, a relevant person is also guilty of the offence where the offence was committed by the body corporate—
(a)with the consent or connivance of a relevant person; or
(b)as a result of the negligence of a relevant person.
(3) In paragraph (2) a “relevant person” means —
(a)a director, manager, secretary or other similar officer of the body corporate;
(b)in relation to a body corporate managed by its members, a member of that body performing managerial functions;
(c)a partner in relation to a Scottish partnership; or
(d)a person purporting to act as a person described in subparagraphs (a), (b) or (c).