Section 14(2)

If the offence is proved to have been committed with the consent or connivance of— 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. a senior officer of the body corporate or Scottish partnership, or a person purporting to act in such a capacity,

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Source: legislation.gov.uk · retrieved 2026-09-04