Modifications etc. (not altering text)
C1Pt. V applied in part (with modifications) (20.5.2016) by The Tobacco and Related Products Regulations 2016 (S.I. 2016/507), regs. 1(2), 53(3)
(1)Where the commission by any person of an offence to which section 39 above applies is due to an act or default committed by some other person in the course of any business of his, the other person shall be guilty of the offence and may be proceeded against and punished by virtue of this subsection whether or not proceedings are taken against the first-mentioned person.
(2)Where a body corporate is guilty of an offence under this Act (including where it is so guilty by virtue of subsection (1) above) in respect of any act or default which is shown to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of, any director, manager, secretary or other similar officer of the body corporate or any person who was purporting to act in any such capacity he, as well as the body corporate, shall be guilty of that offence and shall be liable to be proceeded against and punished accordingly.
(3)Where the affairs of a body corporate are managed by its members, subsection (2) above shall apply in relation to the acts and defaults of a member in connection with his functions of management as if he were a director of the body corporate.
Modifications etc. (not altering text)
C2S. 40 applied (with modifications) (1.1.1993) by S.I. 1992/3073, reg. 28, Sch. 6 para. 3(c)(d)
S. 40 applied (with modifications) (1.7.1997) by S.I. 1997/831, reg. 19(1)-(4), Sch. 15 para. 2(c) (with Sch. 15 para. 7)
S. 40 applied (with modifications) (31.5.1998) by S.I. 1998/1165, reg. 13(2)(b) (which said S.I. was revoked (25.8.2003) by S.I. 2003/1941, reg. 1(2))
S. 40 applied (with modifications) (26.4.1999) by S.I. 1999/1053, reg. 16(3)(b)
S. 40 applied (with modifications) (8.4.2000) by S.I. 2000/730, reg. 18(1), Sch. 9 para. 1(3)
S. 40 applied (25.8.2003) by S.I. 2003/1941, reg. 8, Sch. IV para. 2(b)
C3S. 40 applied (1.10.2015) by The Packaging (Essential Requirements) Regulations 2015 (S.I. 2015/1640), reg. 1, Sch. 4 para. 1(1)(b) (with reg. 3(5))
C4S. 40(1)(2)(3) applied by S.I. 1991/199, reg. 8(2)(c)
C5S. 40(1)(2)(3) applied (18.5.1992) by S.I. 1992/737, reg. 9(3)(c)
S. 40(1) applied (20.2.1995) by S.I. 1994/3248, reg. 8(2)(c);
S. 40(1) modified (E.W.S) (28.11.2003 for certain purposes and otherwise prosp.) by Fireworks Act 2003 (c. 22), ss. 11(7), 18 (with s. 2(8)); S.I. 2003/3084, art. 2, Sch.
C6S. 40(1)(2)(3) applied by S.I. 1991/199, reg. 8(2)(c)
S. 40(2)(3) applied (E.W.S) (28.11.2003 for certain purposes and otherwise prosp.) by Fireworks Act 2003 (c. 22), ss. 11(9), 18 (with s. 2(8)); S.I. 2003/3084, art. 2, Sch.