Modifications etc. (not altering text)
C1Sch. 5 extended (19.3.1997) by 1997 c. 16, s. 50(1), Sch. 5 Pt. I para. 4(3)
19(1)Where it appears to the Commissioners—U.K.
(a)that a body corporate is liable to a penalty under paragraph 18 above, and
(b)that the conduct giving rise to that penalty is, in whole or in part, attributable to the dishonesty of a person who is, or at the material time was, a director or managing officer of the body corporate (a named officer),
the Commissioners may serve a notice under this paragraph on the body corporate and on the named officer.
(2)A notice under this paragraph shall state—
(a)the amount of the penalty referred to in sub-paragraph (1)(a) above (the basic penalty), and
(b)that the Commissioners propose, in accordance with this paragraph, to recover from the named officer such portion (which may be the whole) of the basic penalty as is specified in the notice.
(3)Where a notice is served under this paragraph, the portion of the basic penalty specified in the notice shall be recoverable from the named officer as if he were personally liable under paragraph 18 above to a penalty which corresponds to that portion; and the amount of that penalty may be assessed and notified to him accordingly under paragraph 32 below.
(4)Where a notice is served under this paragraph—
(a)the amount which, under paragraph 32 below, may be assessed as the amount due by way of penalty from the body corporate shall be only so much (if any) of the basic penalty as is not assessed on and notified to a named officer by virtue of sub-paragraph (3) above, and
(b)the body corporate shall be treated as discharged from liability for so much of the basic penalty as is so assessed and notified.
(5)No appeal shall lie against a notice under this paragraph as such but—
(a)where a body corporate is assessed as mentioned in sub-paragraph (4)(a) above, the body corporate may require a review of the Commissioners’ decision as to its liability to a penalty and as to the amount of the basic penalty as if it were specified in the assessment;
(b)where an assessment is made on a named officer by virtue of sub-paragraph (3) above, the named officer may require a review of the Commissioners’ decision that the conduct of the body corporate referred to in sub-paragraph (1)(b) above is, in whole or in part, attributable to his dishonesty and of their decision as to the portion of the penalty which the Commissioners propose to recover from him;
(c)sections 55 and 56 of this Act shall apply accordingly.
(6)In this paragraph a “managing officer”, in relation to a body corporate, means any manager, secretary or other similar officer of the body corporate or any person purporting to act in any such capacity or as a director; and where the affairs of a body corporate are managed by its members, this paragraph shall apply in relation to the conduct of a member in connection with his functions of management as if he were a director of the body corporate.