14 Supplementary provisions relating to offences.
(1)
Proceedings for an offence under this Act or under regulations made under this Act may be taken, and the offence may for incidental purposes be treated as having been committed, in any place in the United Kingdom.
(2)
Proceedings for such an offence shall not be instituted in England and Wales or Northern Ireland except—
(a)
in the case of proceedings in England and Wales, by or with the consent of the Director of Public Prosecutions; or
(b)
in the case of proceedings in Northern Ireland, by or with the consent of the Director of Public Prosecutions for Northern Ireland; or
(c)
in any case, by the Secretary of State or a person authorised by him in that behalf.
(3)
A person may be guilty of an offence under regulations made under this Act whether or not he is F1a British citizen, a British Dependent Territories citizenF2, a British National (Overseas)F1or a British Overseas citizen or, in the case of a body corporate, it is incorporated under the law of any part of the United Kingdom.
(4)
Where an offence has been 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 director, manager, secretary or other similar officer of the body corporate or any person who was purporting to act in any such capacity, he as well as the body corporate shall be guilty of that offence and shall be liable to be proceeded against and punished accordingly.
In this subsection “director”, in relation to a body corporate which—
(a)
is established by or under any enactment for the purpose of carrying on under public ownership any industry or part of an industry or undertaking; and
(b)
is a body whose affairs are managed by its members,
means a member of the body corporate.
(5)
In any proceedings for an offence of failing to comply with any provision of this Act or of regulations made under this Act, it shall be a defence to prove that the accused used all due diligence to comply with that provision.
(6)
In this Act, “the statutory maximum” means—
(a)
in England and Wales . . . F3, the prescribed sum within the meaning of section 32 of the M1Magistrates’ Courts Act 1980 (that is to say, £1,000 or another sum fixed by order under section 143(1) of that Act to take account of changes in the value of money); and
(b)
in Scotland, the prescribed sum within the meaning of section 289B of the M2Criminal Procedure (Scotland) Act 1975 (that is to say, £1,000 or another sum fixed by order under section 289D of that Act for that purpose);
F4(c)
in Northern Ireland, the prescribed sum within the meaning of Article 4 of the Fines and Penalties (Northern Ireland) Order 1984 (that is to say £1,000 or another sum fixed by order under Article 17 of that Order to take account of changes in the value of money).