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Section 92(1)

If an offence under this Part committed by a body corporate is shown— the officer (as well as the body corporate) is guilty of the offence and is liable to be proceeded against and punished accordingly. to have been committed with the consent or the connivance of an officer of the body corporate; or to be attributable to any neglect on the part of an officer,

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