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21.—(1) Where an offence under these Regulations which has been committed by a body corporate is proved to have been committed with the consent or connivance of or to be attributable to any neglect on the part of—
(a)any director, manager, secretary or other similar officer of the body corporate; or
(b)any person purporting to act in such a capacity,
that individual as well as the body corporate is deemed to have committed that offence and liable to be proceeded against and punished accordingly.
(2) Where an offence under these Regulations which has been committed by a Scottish partnership is proved to have been committed with the consent or connivance of or to be attributable to any neglect on the part of a partner, that partner as well as the partnership shall be deemed to have committed that offence and liable to be proceeded against and punished accordingly.
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