(1) A body corporate shall be guilty of an offence under this subsection if an offence under this Act is committed by -

(a) a director, manager, secretary or other officer of the body corporate,

(b) a person purporting to act in that capacity,

(c) a shadow director within the meaning of the Companies Act 2014 of the body corporate, or

(d) an employee, agent or subsidiary of the body corporate,

with the intention of obtaining or retaining -

(i) business for the body corporate, or

(ii) an advantage in the conduct of business for the body corporate.

(2) In proceedings for an offence under subsection (1), it shall be a defence for a body corporate against which such proceedings are brought to prove that it took all reasonable steps and exercised all due diligence to avoid the commission of the offence.