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20. Where an offence under these Regulations is committed by a body corporate and is proved to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of—
(a)any director, manager, secretary or other similar officer of the body corporate; or
(b)any person who was purporting to act in any such capacity,
that person as well as the body corporate is to be deemed to be guilty of that offence and is liable to be proceeded against and punished accordingly.
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