(1) For the purposes of a provision specified in subsection (2), a reference to a "person" who may be guilty of an offence against the provision includes an unincorporated body or association and a partnership and is to be taken to be—
(a) in the case of an unincorporated body or association—a reference to each member of the committee of management of the body or association who knew of, or knowingly authorised or permitted, the commission of the offence; and
(b) in the case of a partnership—a reference to each member of the partnership who knew of, or knowingly authorised or permitted, the commission of the offence.
(2) For the purposes of subsection (1), the following provisions are specified—
(a) section 46(1);
(b) section 47(1);
(c) section 48(1);
(d) section 77;
(e) section 92;
(f) section 93(1) and (2);
(g) section 95(1);
(h) section 97(1);
(i) section 109(7);
(j) section 111(1 );
(k) section 122(2);
(l) section 133(1);
(m) section 134(1);
(n) section 135(1) and (3);
(o) section 136(1) and (2);
(p) section 148(1);
(q) section 149;
(r) section 178;
(s) section 179;
(t) section 180(1);
(u) section 181(1), (2), (3) and (4);
(v) section 182(1);
(w) section 183;
(x) section 184;
(y) section 211;
(z) section 216(1) and (2);
(za) section 217(1), (2) and (3);
(zb) section 218;
(zc) section 219;
(zd) section 220(1) and (2);
(ze) section 221(1), (2), (3), (4), (5) and (6);
(zf) section 222(1) and (2);
(zg) section 223(1);
(zh) section 224(1) and (2);
(zi) section 225(1), (2) and (3);
(zj) section 226;
(zk) section 233(1);
(zl) section 234(1);
(zm) section 236;
(zn) section 237(1) and (2);
(zo) section 238(2);
(zp) section 239(1) and (2);
(zq) section 241(1) and (2);
(zr) section 242(1) and (2);
(zs) section 243(1) and (2);
(zt) section 244(1) and (2);
(zu) section 245;
(zv) section 246;
(zw) section 247;
(zx) section 248(1) and (2);
(zy) section 249;
(zz) section 250(1) and (2);
(zza) section 253(1);
(zzb) section 254;
(zzc) section 255(1) and (2);
(zzd) section 269;
(zze) section 271;
(zzf) a prescribed offence.
(3) If, in a proceeding for an offence against a provision specified in subsection (2), it is necessary to establish the state of mind of an unincorporated body or association or a partnership in relation to particular conduct, it is sufficient to show that—
(a) the conduct was engaged in by an employee or agent of the unincorporated body or association or the partnership within the scope of the employee's or agent's actual or apparent authority; and
(b) the employee or agent had that state of mind.
Division 5—Proceedings and legal matters
Subdivision 1—Criminal proceedings