Section 45 – Offences by bodies corporate etc.
223.This section makes provision for circumstances where an offence is committed under Part 2 of the Act by a company, a corporate body managed by its members, or a Scottish partnership with the consent or connivance, or due to the negligence, of specified persons responsible for managing its affairs. In those circumstances, not only is the company, other corporate body or Scottish partnership liable for the offence, but so too is the officer (or member) of the company or other corporate body or the partner, as the case may be.