Liability of persons other than principal offenderU.K.
41.—(1) Where the commission by a person of an offence under Part 3 or paragraph 6 of Schedule 4 is due to anything which another person did or failed to do in the course of business, that other person shall be guilty of the offence and may be proceeded against and punished, whether or not proceedings are taken against the first person.
(2) Where a body corporate commits an offence and it is proved that the offence was committed—
(a)with the consent or connivance of an officer of the body corporate; or
(b)as a result of the negligence of an officer of the body corporate,
the officer, as well as the body corporate, shall be guilty of the offence.
(3) In paragraph (2), a reference to an officer of a body corporate includes a reference to—
(a)a director, manager, secretary or other similar officer of a body corporate;
(b)a person purporting to act as a director, manager, secretary or other similar officer; and
(c)if the affairs of the body corporate are managed by its members, a member.
(4) In this regulation, a references to a “body corporate” include references to a partnership in Scotland, and in relation to such a partnership, any reference to a director, manager, secretary or other similar officer of a body corporate is a reference to a partner.