Regulation 40 Offences by bodies corporate and Scottish partnerships

(1)

Where a body corporate is guilty of an offence under these Regulations, and that offence 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 or other similar officer of the body corporate, or

(b)

any person who was purporting to act in any such capacity,

he as well as the body corporate, shall be guilty of the offence and liable to be proceeded against and punished accordingly.

(2)

For the purposes of paragraph (1), “director” in relation to a body corporate whose affairs are managed by its members, means a member of the body corporate.

(3)

Where a Scottish partnership is guilty of an offence under these Regulations in respect of an 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, a partner in the partnership, he, as well as the partnership, shall be guilty of that offence and shall be liable to be proceeded against and punished accordingly.