(1)  For the purposes of proceedings for an offence against 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; and

(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.