Section 71

Where, by virtue of section 70(1)(b), the register of the unitholders of a registered business trust is kept at the office of a person (P) other than the trustee‑manager of the registered business trust and, by reason of any default of P, the trustee‑manager fails to comply with section 70(1) or (2) or any other provision of this Act as to the production of the register, P shall be liable to the same penalties as if P were an officer of the trustee‑manager in accordance with section 109, and the power of the court under section 102 extends to the making of orders against P and P’s officers and employees.