reg 75 Liability of persons other than the principal offender
(1) Where the commission by a person (“A”) of an offence under these Regulations is due to the act or default of another person (“B”) in the course of any business of A, B is guilty of the offence and may be proceeded against and punished, whether or not proceedings are taken against A. (2) Where a body corporate commits an offence and it is proved that the offence was committed— (a) with the consent or connivance of an officer of the body corporate; or (b) as a result of the negligence of an officer of the body corporate, the officer, as well as the body corporate, is guilty of the offence. (3) In paragraph (2), a reference to an officer of a body corporate includes a reference to— (a) a director, manager, secretary or other similar officer of the body corporate; (b) a person purporting to act as a director, manager, secretary or other similar officer; and (c) if the affairs of the body corporate are managed by its members, a member. (4) In this regulation, references to a “body corporate” include references to a partnership in Scotland, and in relation to such partnership, any reference to a director, manager, secretary or other similar officer of a body corporate is a reference to a partner.