Part 5Supplementary
44Offences: companies, etc.
(1)
For the purposes of an offence under this Act, section 20(2) of the Interpretation Act (Northern Ireland) 1954—
(a)
applies with the omission of the words “the liability of whose members is limited”, and
(b)
in a case where the affairs of a body corporate are managed by its members, applies in relation to the acts or defaults of a member in connection with the member’s functions of management as if the member were a director of the body corporate.
(2)
If an offence under this Act is committed by a partnership (whether or not a limited partnership) and is proved to have been committed with the consent or connivance of, or to be attributable to neglect on the part of—
(a)
a partner, or
(b)
a person purporting to act as a partner,
that person (as well as the partnership) commits the offence.