s 16 Offences by bodies corporate, etc.
16.—(1) Where an offence under this Act has been committed by a body corporate, an unincorporated association or a partnership, any person who at the time of the commission of the offence was an officer of the body corporate or unincorporated association, or a partner of a partnership, purporting to act in such capacity shall be guilty of that offence and shall be liable to be proceeded against and punished accordingly unless the person proves, on a balance of probabilities —(a) that the offence was committed without the person’s consent, connivance or privity; and (b) that the person exercised all such diligence to prevent the commission of the offence as the person ought to have exercised, having regard to the nature of the person’s functions in that capacity and to all the circumstances. (2) In this section, “body corporate”, “officer” and “partner” have the meanings given by section 10(11).