Prospective
(1)Subsection (2) applies where an offence under this Act is committed by a body of persons corporate or unincorporate (other than a partnership) and it is proved that the offence was committed—
(a)with the consent or connivance of an officer of the body, or
(b)as a result of the negligence of an officer of the body.
(2)The officer, as well as the body, shall be guilty of the offence.
(3)In subsection (1) a reference to an officer of a body includes a reference to—
(a)a director, manager or secretary,
(b)a person purporting to act as a director, manager or secretary, and
(c)if the affairs of the body are arranged by its members, a member.
(4)Where an offence under this Act is committed by a partnership (other than a limited partnership) each partner shall be guilty of the offence.
(5)Where an offence under this Act is committed by a limited partnership, subsections (1) and (2) shall have effect, but as if a reference to an officer of the body were a reference to a partner.
(6)In relation to the prosecution of a body of persons unincorporate for an offence under this Act, the body shall be treated for all procedural purposes as if it were a body corporate.
(7)The Secretary of State may by regulations make provision for the modification of a provision of this section in its application to a body of persons formed under, or in so far as the body is recognised by, law having effect outside the United Kingdom.