Prospective
117Corporate offencesS
(1)Subsection (2) applies where—
(a)an offence under this Part is committed by a relevant organisation, and
(b)the commission of the offence—
(i)involves the connivance or consent of, or
(ii)is attributable to the neglect of,
a responsible official of the organisation.
(2)The official (as well as the organisation) commits the offence.
(3)For the purpose of this section—
(a)a “relevant organisation” is—
(i)a company,
(ii)a limited liability partnership,
(iii)an ordinary partnership, or
(iv)any other body or association,
(b)a “responsible official” is—
(i)in the case of a company, a director, secretary, manager or other similar officer,
(ii)in the case of a limited liability partnership, a member,
(iii)in the case of an ordinary partnership, a partner,
(iv)in the case of another body or association, a person who is concerned in the management or control of its affairs,
but in each case also extends to a person purporting to act in such a capacity.