(1)If an offence under this Act by a body corporate or a Scottish partnership is proved to have been committed with the consent or connivance of an officer, the officer (as well as the body corporate or partnership) is guilty of the offence and liable to be proceeded against and punished accordingly.
(2)In relation to a body corporate “officer” means—
(a)a director, manager, secretary or other similar officer of the body, or
(b)a person purporting to act in any such capacity.
(3)In relation to a Scottish partnership “officer” means—
(a)a partner, or
(b)a person purporting to act as a partner.
(4)If the affairs of a body corporate are managed by its members, subsection (1) applies in relation to the acts and omissions of a member in connection with functions of management as if the member were an officer of the body.