Offences by bodies corporate and Scottish partnerships21.
Where an offence under these Regulations is committed by a body corporate or a Scottish partnership and is proved to have been committed with the consent or connivance of, or to be attributable to, any neglect on the part of—
(a)
any director, manager, secretary, partner or similar officer of the body corporate or Scottish partnership; or
(b)
any person who was purporting to act in any such capacity,
he, as well as the body corporate or Scottish partnership, shall be deemed to be guilty of that offence and he shall be liable to be proceeded against and punished accordingly.