Regulation 27 Offences by bodies corporate etc.
If an offence under regulation 3 committed by a body corporate is shown—
to have been committed with the consent or the connivance of an officer; or
to be attributable to any neglect on his part;
the officer as well as the body corporate is guilty of an offence and liable to be proceeded against and punished accordingly.
If an offence under regulation 3 committed by a partnership is shown—
to have been committed with the consent or the connivance of a partner; or
to be attributable to any neglect on his part;
the partner as well as the partnership is guilty of an offence and liable to be proceeded against and punished accordingly.
If an offence under regulation 3 committed by an unincorporated association (other than a partnership) is shown—
to have been committed with the consent or the connivance of an officer of the association or a member of its governing body; or
to be attributable to any neglect on the part of such an officer or member;
that officer or member as well as the association is guilty of an offence and liable to be proceeded against and punished accordingly.
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 his functions of management as if he were a director of the body.
In this regulation—
“partner” includes a person purporting to act as a partner; and
“officer”, in relation to a body corporate, means a director, manager, secretary, chief executive, member of the committee of management, or a person purporting to act in such a capacity.