14Offences under sections 1, 2 and 6 by bodies corporate etc.U.K.
(1)This section applies if an offence under section 1, 2 or 6 is committed by a body corporate or a Scottish partnership.
(2)If the offence is proved to have been committed with the consent or connivance of—
(a)a senior officer of the body corporate or Scottish partnership, or
(b)a person purporting to act in such a capacity,
the senior officer or person (as well as the body corporate or partnership) is guilty of the offence and liable to be proceeded against and punished accordingly.
(3)But subsection (2) does not apply, in the case of an offence which is committed under section 1, 2 or 6 by virtue of section 12(2) to (4), to a senior officer or person purporting to act in such a capacity unless the senior officer or person has a close connection with the United Kingdom (within the meaning given by section 12(4)).
(4)In this section—
“director”, in relation to a body corporate whose affairs are managed by its members, means a member of the body corporate,
“senior officer” means—
(a)in relation to a body corporate, a director, manager, secretary or other similar officer of the body corporate, and
(b)in relation to a Scottish partnership, a partner in the partnership.