SCHEDULE 6 Financial Information
Offence by body corporate, &c.
8
(1)
This paragraph applies where an offence under paragraph 1(3) is committed by an institution and it is proved that the offence—
(a)
was committed with the consent or connivance of an officer of the institution, or
(b)
was attributable to neglect on the part of an officer of the institution.
(2)
The officer, as well as the institution, shall be guilty of the offence.
(3)
Where an individual is convicted of an offence under paragraph 1(3) by virtue of this paragraph, he shall be liable on summary conviction to—
(a)
imprisonment for a term not exceeding six months,
(b)
a fine not exceeding level 5 on the standard scale, or
(c)
both.
(4)
In the case of an institution which is a body corporate, in this paragraph “officer” includes—
(a)
a director, manager or secretary,
(b)
a person purporting to act as a director, manager or secretary, and
(c)
if the affairs of the body are managed by its members, a member.
(5)
In the case of an institution which is a partnership, in this paragraph “officer” means a partner.
(6)
In the case of an institution which is an unincorporated association (other than a partnership), in this paragraph “officer” means a person concerned in the management or control of the association.