127—Imputation of conduct or state of mind of officer, employee etc
(1) For the purposes
of proceedings for an offence against this Act or proceedings for the payment
of an amount as a civil penalty in respect of an alleged contravention of this
Act—
(a) the
conduct and state of mind of an officer, employee or agent of a body corporate
acting within the scope of his or her actual, usual or ostensible authority
will be imputed to the body corporate;
(b) the
conduct and state of mind of an employee or agent of a natural person acting
within the scope of his or her actual, usual or ostensible authority will be
imputed to that person.
(2) Where—
(a) a
natural person is convicted of an offence against this Act; and
(b) the
person would not have been convicted of the offence but for the operation of
subsection (1),
the person is not liable to be punished by imprisonment for the offence.
(3) For the purposes
of this section, a reference to "conduct
"or " acting" includes a reference to failure to act.