5Offences by bodies corporate, etc.

(1)

Where an offence under this Act committed by a body of persons—

(a)

was committed with the consent or connivance of—

(i)

a person concerned, or purporting to be concerned, in the management or control of the body; or

(ii)

a relevant person; or

(b)

was attributable to any neglect on the part of such person,

that person, as well as the body, is guilty of the offence.

(2)

In this section—

a “body of persons” means a body corporate, a partnership, a body of trustees or an unincorporated association other than a partnership; and

relevant person” means a director, secretary or other officer of a body corporate, a partner in a partnership, a trustee of a trust or any member of an unincorporated association.