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76. Where an offence under this Act is committed by a person and the offence is proved to have been committed with the consent or connivance of, or to be attributable to the wilful neglect of, another person who, when the offence was committed, was a relevant officer or a beneficial owner of the first-mentioned person, that person, as well as the first mentioned person, is guilty of an offence and is liable to be proceeded against and punished as if he or she were guilty of the first-mentioned offence.
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