10 Offences by bodies corporate
1 Where—
(a) an offence under these Regulations has been committed by a body corporate or a Scottish partnership or other unincorporated association; and
(b) it is proved that the offence was committed with the consent or connivance of, or was attributable to any neglect on the part of—
(i) a relevant individual; or
(ii) an individual purporting to act in the capacity of a relevant individual,
the individual as well as the body corporate, Scottish partnership or unincorporated association is guilty of the offence and is liable to be proceeded against and punished accordingly.
2 In paragraph (1), “relevant individual” means—
(a) in relation to a body corporate—
(i) a director, manager, secretary or other similar officer of the body;
(ii) where the affairs of the body are managed by its members, a member;
(b) in relation to a Scottish partnership, a partner;
(c) in relation to an unincorporated association other than a Scottish partnership, a person who is concerned in the management or control of the association.