Where an offence under any provision of this Act is committed by a body corporate and is proved to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of—
a director, manager, secretary or other similar officer of the body corporate, or
any person who was purporting to act in any such capacity,
he (as well as the partnership) shall be guilty of that offence and liable to be proceeded against and punished accordingly.
Where an offence under any provision of this Act is committed by a Scottish partnership and is proved to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of—
a partner; or
any person who was purporting to be a partner,
he (as well as the partnership) shall be guilty of that offence and liable to be proceeded against and punished accordingly.