346Offences by bodies corporateE+W
(1)If an offence under this Act—
(a)is committed by a body corporate, 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, an officer of the body corporate,
the officer as well as the body corporate is guilty of the offence and liable to be proceeded against and punished accordingly.
(2)In this section, “officer”, in relation to a body corporate, means—
(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,
and, in relation to a body corporate whose affairs are managed by its members, “director” means a member of the body corporate.