[F1Company invoices, etc.]N.I.
27.—(1) Every invoice, order for goods or business letter which—
(a)is issued by or on behalf of the company, and
(b)on or in which the company's name appears,
shall also contain the nominee's name and a statement that the moratorium is in force for the company.
(2) If default is made in complying with sub-paragraph (1), the company and (subject to sub-paragraph (3)) any officer of the company shall be guilty of an offence.
(3) An officer of the company is only liable under sub-paragraph (2) if, without reasonable excuse, he authorises or permits the default.