Part 9: Miscellaneous and general provisions Chapter 2: General Section 266: Offences by bodies corporate etc.
This provision applies if a body corporate or Scottish partnership, or a senior officer within a body corporate or Scottish partnership, commits an offence under this Act. If the offence is committed with the consent or connivance of a senior officer, or is caused by that person’s neglect, that person (as well as the body corporate or partnership) may be found guilty of the offence.