Liability extension under sections 339 and 340 permits tribunals to impose equivalent liability on partners or directors. When a declaration under section 339 or an order under section 340 is made in respect of a firm or body corporate, the Tribunal shall also have power to make a declaration under section 339, or pass an order under section 340, in respect of any person who was at the relevant time a partner in that firm or a director of that body corporate.