SCHEDULES
SCHEDULE 6 Financial Information
Offence by body corporate, &c.
8
1
This paragraph applies where an offence under paragraph 1(3) is committed by an institution and it is proved that the offence—
a
was committed with the consent or connivance of an officer of the institution, or
b
was attributable to neglect on the part of an officer of the institution.
2
The officer, as well as the institution, shall be guilty of the offence.
3
Where an individual is convicted of an offence under paragraph 1(3) by virtue of this paragraph, he shall be liable on summary conviction to—
a
imprisonment for a term not exceeding six months,
b
a fine not exceeding level 5 on the standard scale, or
c
both.
4
In the case of an institution which is a body corporate, in this paragraph “officer” includes—
a
a director, manager or secretary,
b
a person purporting to act as a director, manager or secretary, and
c
if the affairs of the body are managed by its members, a member.
5
In the case of an institution which is a partnership, in this paragraph “officer” means a partner.
6
In the case of an institution which is an unincorporated association (other than a partnership), in this paragraph “officer” means a person concerned in the management or control of the association.