(1)Where an offence under this Act has been committed by a body corporate and it is proved that the offence—
(a)has been committed with the consent or connivance of a person falling within subsection (2), or
(b)is attributable to any neglect on the part of such a person,
that person (as well as the body corporate) is guilty of that offence and liable to be proceeded against and punished accordingly.
(2)The persons are—
(a)a director, manager, secretary or similar officer of the body corporate;
(b)any person who was purporting to act in such a capacity.
(3)Where the affairs of a body corporate are managed by its members, subsection (1) applies in relation to the acts and defaults of a member, in connection with that management, as if the member were a director of the body corporate.
(4)Where an offence under this Act has been committed by a Scottish firm and it is proved that the offence—
(a)has been committed with the consent or connivance of a partner in the firm or a person purporting to act as such a partner, or
(b)is attributable to any neglect on the part of such a person,
that person (as well as the firm) is guilty of that offence and liable to be proceeded against and punished accordingly.
Commencement Information
I1S. 56 in force at 26.5.2016 by S.I. 2016/553, reg. 2