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      <description>Offences by companies impose corporate liability on the company and every person in charge and responsible for its business, subject to a defence that the person had no knowledge or exercised all due diligence to prevent the offence. Directors, managers, secretaries or other officers are separately liable where the offence occurred with their consent or connivance or due to their neglect; &quot;company&quot; includes bodies corporate, firms and associations, and a partner is treated as a &quot;director.&quot;</description>
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