11.—(1) If an offence under this Order—
(a)is committed by a body corporate, and
(b)is proved to have been committed with the consent or connivance of an officer, or to be attributable to any neglect on the officer’s part,
the officer as well as the body corporate is guilty of the offence and liable to be proceeded against and punished accordingly.
(2) For the purpose of paragraph (1) these are officers of a body corporate—
(a)a director, manager, secretary or other similar officer of the body;
(b)any person purporting to act in any such capacity;
(c)in the case of a Scottish partnership, a partner.
(3) 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 if the member were an officer of the body.