After section 32Z4 of the 1960 Act (inserted by section 80), insert—
(1)Where—
(a)an offence under this Part has been committed by a body corporate or a Scottish partnership or other unincorporated association, and
(b)it is proved that the offence was committed with the consent or connivance of, or was attributable to any neglect on the part of—
(i)a relevant individual, or
(ii)an individual purporting to act in the capacity of a relevant individual,
the individual (as well as the body corporate, partnership or, as the case may be, other unincorporated association) commits the offence and is liable to be proceeded against and punished accordingly.
(2)In subsection (1), “relevant individual” means—
(a)in relation to a body corporate—
(i)a director, manager, secretary or other similar officer of the body,
(ii)where the affairs of the body are managed by its members, the members,
(b)in relation to a Scottish partnership, a partner,
(c)in relation to an unincorporated association other than a Scottish partnership, a person who is concerned in the management or control of the association.”.