(1)Where an offence under this Act committed by a body corporate 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, or a person purporting to act in any such capacity, he as well as the body corporate is guilty of the offence and liable to be proceeded against and punished accordingly.
In relation to a body corporate whose affairs are managed by its members “director” means a member of the body corporate.
(2)Where an offence under this Act is committed in Scotland by a Scottish partnership 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 partner, he as well as the partnership is guilty of the offence and liable to be proceeded against and punished accordingly.
Commencement Information
I1S. 166 wholly in force; s. 166(1)(2) in force (S.) at 21.10.1991 so far as relates to offences committed under Pt. II see s. 170(1) and S.I. 1991/2286, art. 2(1), Sch. 1; s. 166(1) in force (E.W.) at 1.11.1991 see s. 170 and S.I. 1991/2288, art. 3, Sch.; s. 166 wholly in force at 1.1. 1993 by S.I. 1992/2990, art. 2(2), Sch. 2