Regulation 27 Liability of persons other that the principal offender

Where the commission by one person (“A”) of an offence arising under or by virtue of these Regulations is due to the act or default of some other person (“B”) in the course of any business of B's, B is guilty of the offence and may be proceeded against and punished by virtue of this paragraph whether or not proceedings are taken against A.

Where a body corporate is guilty of an offence arising under or by virtue of these Regulations (including where it is so guilty by virtue of paragraph (1)) in respect of any act or default which is shown to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of, any director, manager, secretary or other similar officer of the body corporate or anyone who was purporting to act in any such capacity, any such person, as well as the body corporate, is guilty of that offence and is liable to be proceeded against and punished accordingly.

Where the affairs of a body corporate are managed by its members, paragraph (2) applies in relation to the acts and defaults of a member in connection with that member's functions of management as if the member were a director of the body corporate.

In this regulation, references to a “body corporate” include references to a partnership in Scotland and, in relation to such partnership, any reference to a director, manager, secretary or other similar officer of a body corporate is a reference to a partner.