Offences
22(1)Sub-paragraph (2) applies where—
(a)an offence under paragraph 21 is committed by—
(i)a body corporate,
(ii)a Scottish partnership, or
(iii)an unincorporated association other than a Scottish partnership, and
(b)the commission of the offence involves the connivance or consent of, or is attributable to the neglect of—
(i)a relevant individual, or
(ii)an individual purporting to act in the capacity of a relevant individual.
(2)The individual (as well as the body corporate, partnership or (as the case may be) association) commits the offence.
(3)In sub-paragraph (1), “relevant individual” means—
(a)in relation to a body corporate (other than a limited liability partnership)—
(i)a director, manager, secretary or other similar officer of the body, or
(ii)where the affairs of the body are managed by its members, a member,
(b)in relation to a limited liability partnership, a member,
(c)in relation to a Scottish partnership, a partner,
(d)in relation to an unincorporated association other than a Scottish partnership, a person who is concerned in the management or control of the association.