266Offences by bodies corporate etc.
(1)This section applies if an offence under this Act is committed by a body corporate or a Scottish partnership.
(2)If the offence is proved to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of—
(a)a senior officer of the body corporate or Scottish partnership, or
(b)a person purporting to act in such a capacity,
the senior officer or person (as well as the body corporate or partnership) is guilty of the offence and liable to be proceeded against and punished accordingly.
(3)In this section—
“director”, in relation to a body corporate whose affairs are managed by its members, means a member of the body corporate,
“senior officer” means—
(a)in relation to a body corporate, a director, manager, secretary or other similar officer of the body corporate, and
(b)in relation to a Scottish partnership, a partner in the partnership.