Paragraph 51
In section 110 (criminal liability of company directors etc)—
(a)
omit subsection (2); and
(b)
after subsection (3) insert—
“(4)A person who aids, abets, counsels or procures the commission of an offence under this Act shall also be guilty of an offence and liable in the same manner as a principal offender to the penalty provided for that offence.”.