Subsection (2) applies where an offence under section 137 is committed by a body corporate and it is proved that the offence—
was committed with the consent or connivance of an officer of the body, or
was attributable to neglect on the part of an officer of the body.
The officer, as well as the body, shall be guilty of the offence.
In this section a reference to an officer of a body corporate includes a reference to—
a director, manager or secretary,
a person purporting to act as a director, manager or secretary, and
if the affairs of the body are managed by its members, a member.
Where an offence under section 137 is committed by a partnership (other than a limited partnership), each partner shall be guilty of the offence.
Subsection (1) shall have effect in relation to a limited partnership as if—
a reference to a body corporate were a reference to a limited partnership, and
a reference to an officer of the body were a reference to a partner.