27. Section 132 of the 1973 Act(1) (offences by bodies corporate) shall apply in relation to offences under these Regulations as if —
(a)the reference to section 85(6) were a reference to that subsection as it is applied by regulation 16, and
(b)the reference to section 93(B) were a reference to that section as it is applied by regulation 25.
Section 132 was amended by the Companies Act 1989 (c. 40) Schedule 20, paragraph 17.