Offences: supplementary

I118Offences: companies &c.

1

If an offence under section 9 F1... or 38 F2... is committed by a body corporate 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 director, manager, secretary or other similar officer of the body, or

b

a person purporting to act in such a capacity,

he (as well as the body) commits the offence.

2

If an offence under section 9 F3... or 38 F4... 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,

he (as well as the partnership) commits the offence.

3

In subsection (1), “director”, in relation to a body corporate whose affairs are managed by its members, means a member of the body.