Paragraph 47
In section 110 (criminal liability of company directors, etc.)—
(a)
omit subsection (2);
(b)
after subsection (3) insert the following —
“(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.”.