18Offences: companies &c.
(1)If an offence under section 9, 10, 11, 23, 27 or 38 or Schedule 6 is committed by a body corporate and is proved to have been committed with the consent or connivance of, or to be attributable to neglect on the part of—
(a)a director, manager, secretary or other similar officer of the body, or
(b)a person purporting to act in such a capacity,
he (as well as the body) commits the offence.
(2)If an offence under section 9, 10, 11, 23, 27 or 38 or Schedule 6 is committed by a partnership (whether or not a limited partnership) and is proved to have been committed with the consent or connivance of, or to be attributable to neglect on the part of—
(a)a partner, or
(b)a person purporting to act as a partner,
he (as well as the partnership) commits the offence.
(3)In subsection (1), “director”, in relation to a body corporate whose affairs are managed by its members, means a member of the body.