(1)Where—
(a)a relevant entity commits an offence under section 78 or 79, and
(b)the offence is—
(i)committed with the consent or connivance of a responsible person, or
(ii)attributable to any neglect on the part of a responsible person,
that person also commits the offence.
(2)In subsection (1), “relevant entity” means—
(a)a body corporate,
(b)a partnership, or
(c)a firm or other entity similar in nature to a partnership established under a foreign law.
(3)In subsection (1), “responsible person” means—
(a)in the case of a body corporate other than one within paragraph (b), a director, manager, secretary or other similar officer;
(b)in the case of a limited liability partnership, or an entity of similar nature established under a foreign law, a member who takes part in the management of the partnership or entity;
(c)in the case of a partnership or an entity within subsection (2)(c), a partner who takes part in the management of the partnership or entity.
(4)A reference in subsection (3) to a person holding a particular position includes—
(a)in the case of a body or entity established under a foreign law, any person holding a corresponding position under that law, and
(b)any person purporting to act in the position referred to in subsection (3) (including as it is read by virtue of paragraph (a)).