109ZD.— (1) Where, in relation to a breach of a relevant obligation–

(a) a decision under section 109U(1) has been made or an administrative sanction imposed under section 109U(12) on a relevant provider, and

(b) the breach is proved to have occurred with the consent or connivance of, or to be attributable to, the wilful neglect of a relevant officer of the relevant provider,

the relevant person shall be liable to be proceeded against and subject to sanctions under this Chapter as if he or she had committed the breach committed by the relevant provider.

(2) Where a relevant officer (whether acting individually or as part of a body corporate) commits one or more acts for the benefit of a body corporate and the acts constitute a breach of a relevant obligation, the body corporate, as well as the relevant officer, shall be liable to be proceeded against and subject to sanctions under this Chapter as if it had committed the acts.

(3) This section is without prejudice to the other circumstances, under the general law, whereby acts or omissions of an individual are attributed to a body corporate resulting in criminal or civil liability of that body corporate for those acts or omissions.]