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21. (1) Where the commission by a person of an offence under these Regulations is due to anything which another person did or failed to do in the course of a business, that other person shall be guilty of the offence and may be proceeded against and punished, whether or not proceedings are taken against the first person.
(2) Where a body corporate commits an offence and it is proved that the offence was committed—
(a)with the consent or connivance of an officer of the body corporate; or
(b)as a result of the negligence of an officer of the body corporate,
the officer, as well as the body corporate, shall be guilty of the offence.
(3) In paragraph (2) a reference to an officer of a body corporate includes a reference to—
(a)a director, manager, company secretary or other similar officer of the body corporate;
(b)a person purporting to act as a director, manager, company secretary or other similar officer; and
(c)if the affairs of a body corporate are managed by its members, a member.
(4) In this regulation references to a “body corporate” include references to a partnership in Scotland, and in relation to such partnership, any reference to a director, manager, company secretary or other similar officer of a body corporate is a reference to a partner.
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