18(1)This paragraph applies where an offence under this Schedule committed by a body corporate is proved—
(a)to have been committed with the consent or connivance of an officer of the body corporate, or
(b)to be attributable to neglect on the part of an officer of the body corporate.
(2)The officer, as well as the body corporate, shall be guilty of the offence.
(3)In this paragraph “officer” includes—
(a)a director, manager or secretary,
(b)a person purporting to act as a director, manager or secretary, and
(c)a member of a body corporate the affairs of which are managed by its members.