Section 21 Offences by corporations.

Where any offence under this Act F1or Part II of the Criminal Justice (International Co-operation) Act 1990 F2... F3or Article 47 of the Proceeds of Crime (Northern Ireland) Order 1996 committed by a body corporate is proved 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 any person purporting to act in any such capacity, he as well as the body corporate shall be guilty of that offence and shall be liable to be proceeded against accordingly.