36(1)If an offence under this Schedule committed by a body corporate is shown—U.K.
(a)to have been committed with the consent or the connivance of an officer of the body corporate, or
(b)to be attributable to any neglect on the part of any such officer,
the officer as well as the body corporate is guilty of an offence and liable to be proceeded against and punished accordingly.
(2)If an offence under this Schedule committed by a partnership is shown—
(a)to have been committed with the consent or the connivance of a partner, or
(b)to be attributable to any neglect on the part of a partner,
the partner as well as the partnership is guilty of an offence and liable to be proceeded against and punished accordingly.
(3)If an offence under this Schedule committed by an unincorporated association (other than a partnership) is shown—
(a)to have been committed with the consent or the connivance of an officer of the association, or
(b)to be attributable to any neglect on the part of any such officer,
the officer as well as the association is guilty of an offence and liable to be proceeded against and punished accordingly.
(4)If the affairs of a body corporate are managed by its members, sub-paragraph (1) applies in relation to the acts and defaults of a member in connection with the member's functions of management as if the member were a director of the body.
(5)In this paragraph—
“officer”—
in relation to a body corporate, means a director, manager, secretary, chief executive, member of the committee of management, or a person purporting to act in such a capacity, and
in relation to an unincorporated association, means any officer of the association or any member of its governing body, or a person purporting to act in such capacity;
“partner” includes a person purporting to act as a partner.