(1) A corporation may be found guilty of an offence against section 45AF or 45AG even if:
(a) each other party to the contract, arrangement or understanding is a person who is not criminally responsible; or
(b) subject to subsection (2), all other parties to the contract, arrangement or understanding have been acquitted of the offence.
Note: Party has an extended meaning--see section 45AC.
(2) A corporation cannot be found guilty of an offence against section 45AF or 45AG if:
(a) all other parties to the contract, arrangement or understanding have been acquitted of such an offence; and
(b) a finding of guilt would be inconsistent with their acquittal.