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SCHEDULE 3Offences by bodies corporate etc. in Scotland

1.  Where an offence under these Regulations which has been committed by a body corporate other than a local authority is proved to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of—

(1) a director, manager, secretary, member or other similar officer of the body corporate, or

(2) any person who was purporting to act in any such capacity,

that person, as well as the body corporate, is guilty of the offence and liable to be proceeded against and punished accordingly.