Part XIVInvestigation of Companies and Their Affairs; Requisition of Documents

Requisition and seizure of books and papers

F1453DOffences by bodies corporate

Where an offence under any of sections 448, 449 to 451 and 453A is committed by a body corporate, every officer of the body who is in default also commits the offence. For this purpose—

(a)

any person who purports to act as director, manager or secretary of the body is treated as an officer of the body, and

(b)

if the body is a company, any shadow director is treated as an officer of the company.