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124.—(1) If an offence under these Regulations committed by a body corporate (other than a limited liability partnership or a Scottish partnership) is proved—
(a)to have been committed with the consent or connivance of an officer, or
(b)to be attributable to any neglect on the part of an officer,
the officer, as well as the body corporate, is guilty of the offence and liable to be proceeded against and punished accordingly.
(2) If the affairs of a body corporate are managed by its members, paragraph (1) applies in relation to the acts and defaults of a member in connection with the member’s functions of management as it applies to an officer of a body corporate.
(3) If an offence under these Regulations committed by a partnership (including a limited liability partnership and a Scottish partnership) is proved—
(a)to have been committed with the consent or connivance of a partner, or
(b)to be attributable to any neglect on the part of a partner,
the partner, as well as the partnership, is guilty of the offence and liable to be proceeded against and punished accordingly.
(4) If an offence under these Regulations committed by an unincorporated body (other than an unincorporated partnership) is proved—
(a)to have been committed with the consent or connivance of an officer of the body, or
(b)to be attributable to any neglect on the part of such an officer,
the officer, as well as the body, is guilty of the offence and liable to be proceeded against and punished accordingly.
(5) In this regulation—
(a)“officer” includes a person purporting to act as an officer; and
(b)“partner” includes a person purporting to act as a partner.
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