Section 22

Where an offence under regulation 19 committed by a body corporate is proved— the officer, as well as the body corporate, is guilty of the offence and liable to be proceeded against and punished accordingly. to have been committed with the consent or connivance of an officer of the body corporate or to be attributable to any neglect on the part of an officer of the body corporate, In paragraph (1) a reference to an officer of a body corporate includes a reference to— a director, manager, secretary or other similar officer; and a person purporting to act as a director, manager, secretary or other similar officer. Where an offence under regulation 19 committed in Scotland by a Scottish partnership is proved— that partner, as well as the partnership shall be guilty of the offence and liable to be proceeded against and punished accordingly. to have been committed with the consent or connivance of a partner, or to be attributable to any neglect on the part of a partner, In paragraph (3) a reference to a partner includes a person purporting to act as a partner.

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Source: legislation.gov.uk · retrieved 2026-07-30