4. In regulation 19 (offences) for paragraph (3) there is substituted–
“(3) where an offence under this regulation committed–
(a)by a body corporate, is committed with the consent or connivance of, or is attributable to any neglect on the part of, a person who–
(i)is a director, manager or secretary of the body corporate; or
(ii)purports to act in any such capacity; or
(b)by a Scottish partnership, is committed with the consent or connivance of, or is attributable to any neglect on the part of, a person who–
(i)is a partner; or
(ii)purports to act in that capacity,
that person as well as the body corporate or Scottish partnership is guilty of the offence and is liable to be proceeded against and punished accordingly.”.