320. Offences by bodies corporate and partnerships.

Where an offence under Part I of the Pensions Act 19951 committed by a body corporate is proved to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of, a director, manager, secretary or other similar officer of the body, or a person purporting to act in any such capacity, he as well as the body corporate is guilty of the offence and liable to be proceeded against and punished accordingly2. Where the affairs of a body corporate are managed by its members, the above provision applies in relation