110Criminal liability of company directors etcU.K.
(1)Where an offence under this Act 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)a director, manager, secretary or other similar officer of the body corporate, or
(b)a person who was purporting to act in any such capacity,
he (as well as the body corporate) is guilty of that offence and is liable to be proceeded against and punished accordingly.
(2)Where an offence under this Act—
(a)is committed by a Scottish firm, and
(b)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 of the firm,
he (as well as the firm) is guilty of that offence and is liable to be proceeded against and punished accordingly.
(3)“Director”, in relation to a body corporate whose affairs are managed by its members, means a member of the body corporate.