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(1)Where—
(a)apart from this subsection, a penalty under, or by virtue of, any provision of this Act is recoverable from a body corporate or Scottish partnership by reason of any act or omission of the body or partnership; and
(b)the act or omission was done with the consent or connivance of, or is attributable to any neglect on the part of, any of the persons mentioned in subsection (2) below,
those provisions shall apply to each of those persons who consented to or connived in the act or omission or to whose neglect the act or omission was attributable.
(2)The persons referred to in subsection (1)(b) above—
(a)in relation to a body corporate, are—
(i)any director, manager, secretary, or other similar officer of the body, or a person purporting to act in any such capacity; and
(ii)where the affairs of a body corporate are managed by its members, any member in connection with that member’s functions of management; and
(b)in relation to a Scottish partnership, are the partners.
(3)Where any person pays a penalty by virtue of subsection (1) above, the body corporate, or Scottish partnership, in question shall not also be required to pay a penalty in respect of the same act or omission.
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