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(1) Where an offence is committed under this Act or under Regulations made under or directives given under this Act by a body of persons,

(a) in the case of a body corporate, other than a partnership, every director or an officer of that body shall be deemed to have committed that offence; and

(b) in the case of a partnership, every partner or officer of that body shall be deemed to have committed that offence.

(2) A person shall not be convicted of an offence by virtue of subsection (1), if that person proves that the offence was committed without the knowledge or connivance of that person, and that, that person exercised all due care and diligence to prevent the commission of the offence having regard to all the circumstances.