(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.