327 Extension of s. 323 to spouses and children.E+W+S
(1)Section 323 applies to—
(a)the wife or husband of a director of a company (not being herself or himself a director of it), and
(b)an infant son or infant daughter of a director (not being himself or herself a director of the company),
as it applies to the director; but it is a defence for a person charged by virtue of this section with an offence under section 323 to prove that he (she) had no reason to believe that his (her) spouse or, as the case may be, parent was a director of the company in question.
(2)For purposes of this section—
(a)“son” includes step-son, and “daughter” includes step-daughter (“parent” being construed accordingly),
(b)“infant” means, in relation to Scotland, [F1person under the age of 18 years], and
(c)a shadow director of a company is deemed a director of it.
Textual Amendments
F1Words in s. 327(2)(b) substituted (S.) (25.9.1991) by Age of Legal Capacity (Scotland) Act 1991 (c. 50, SIF 49:8), ss. 10(1), 11(2), Sch. 1 para.39 (with s. 1(3))