(1) This Regulation -
(a) is without prejudice to the other circumstances, under the general law, whereby acts of a natural person are attributed to a legal person resulting in criminal liability of that legal person for those acts, and
(b) does not exclude criminal proceedings against natural persons who are involved as perpetrators, inciters or accessories in an offence under Regulation 5, 6, 7 or 8.
(2) If a person commits one or more acts for the benefit of a legal person and the following conditions are satisfied -
(a) the first-mentioned person stands (at the time of the commission of those acts) in the relationship to that legal person specified in paragraph (3), and
(b) those acts constitute an offence under Regulation 5, 6, 7 or 8,
then that legal person, as well as the first-mentioned person, shall be guilty of an offence and liable to be proceeded against and punished as if it were guilty of the first-mentioned offence, and it is immaterial, for the purposes of this Regulati
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