[277B Liability for offences under section 277A committed by a body]

[277B  Liability for offences under section 277A committed by a body]

[(1)     If an offence under section 277A is committed by a body corporate or a partnership and—

(a)     is committed with the consent or connivance of a relevant person in relation to the body or partnership, or

(b)     is attributable to neglect on the part

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