s 66 Offences committed by bodies corporate and by agents and servants
66.—(1) Where an offence under this Act has been committed by a body corporate, a partnership or an unincorporated association of persons, any person who at the time of the commission of the offence was a director, manager, partner, secretary or other similar officer thereof, or was purporting to act in any such capacity, shall be guilty of that offence unless he or she proves that —(a) the offence was committed without his or her consent or connivance; and (b) he or she had exercised all such diligence to prevent the commission of the offence as he or she ought to have exercised having regard to the nature of his or her functions in that capacity and to all the circumstances. (2) Where an offence under this Act is committed by any person acting as an agent or servant of another person, or being otherwise subject to the supervision or instruction of another person for the purposes of any employment in the course of which the offence was committed, that other person shall, without affecting the liability of the firstmentioned person, be liable under this Act in the same manner and to the same extent as if that other person had personally committed the offence if it is proved that the act which constituted the offence was committed with that other person’s consent or connivance or that it was attributable to any neglect on that other person’s part.