(1)Subsection (2) applies where—
(a)an offence under section 44(1) is committed by a relevant organisation, and
(b)the commission of the offence involves the connivance or consent of, or is attributable to the neglect of, a responsible official of the organisation.
(2)The responsible official (as well as the organisation) commits the offence.
(3)“Relevant organisation” means—
(a)company,
(b)limited liability partnership,
(c)ordinary partnership,
(d)other body or association.
(4)“Responsible official” means—
(a)in the case of a company, director, secretary, manager or similar officer,
(b)in the case of a limited liability partnership, member,
(c)in the case of an ordinary partnership, partner,
(d)in the case of another body or association, person who is concerned in the management or control of its affairs,
but in each case also includes person purporting to act in such a capacity.