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338.—(1) If an offence under these Regulations committed by a body corporate is proved to have been committed with the consent or connivance of, or to be attributable to neglect on the part of, an officer of the body corporate, or a person purporting to act as an officer of the body corporate, that officer or person (as well as the body corporate) is guilty of the offence and is liable to be proceeded against and punished accordingly.
(2) If the affairs of a body corporate are managed by its members, paragraph (1) applies in relation to the acts and omissions of a member in connection with the member’s functions of management as it applies to an officer of the body corporate.
(3) If an offence under these Regulations is—
(a)committed by a Scottish partnership; and
(b)proved to have been committed with the consent or connivance of, or to be attributable to neglect on the part of, a partner of the partnership,
the partner (as well as the partnership) is guilty of the offence and is liable to be proceeded against and punished accordingly.
(4) In this regulation “officer” in relation to a body corporate means a director, secretary or other similar officer of the body corporate.
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