13. For the purposes of an offence under this Act, section 20(2) of the Interpretation Act (Northern Ireland) 1954 (c. 33) applies—
(a)with the omission of the words “the liability of whose members is limited”; and
(b)where the affairs of a body corporate are managed by its members, in relation to the acts or defaults of a member in connection with the member’s functions of management as if the member were a director of the body corporate.