(1) If an undertaking commits an offence against these Regulations and the offence is proved to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of, an officer of the undertaking, the officer commits a separate offence and is liable to be proceeded against and punished as if the officer had been found guilty of the first-mentioned offence.
(2) A person may be proceeded against and convicted of an offence under paragraph (1) whether or not the undertaking concerned has been proceeded against or been convicted of the offence first mentioned in that paragraph.
(3) Nothing in this section affects any liability imposed on a body corporate for an offence committed by the body under these Regulations.
(4) Without limiting any other law or practice regarding the admissibility of evidence, evidence that a person who is an officer of a body corporate, while acting in the person's capacity as such, had, at a relevant time, a particular intent
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