18Liability of company directors etc.U.K.
(1)Where an offence under this Part is committed by a body corporate and is proved to have been committed with the consent or connivance of—
(a)a director, manager, secretary or other similar officer of the body corporate, or
(b)a person who was purporting to act in any such capacity,
he (as well as the body corporate) is guilty of that offence and shall be liable to be proceeded against and punished accordingly.
(2)Where an offence under this Part—
(a)is committed by a Scottish firm, and
(b)is proved to have been committed with the consent or connivance of a partner of the firm,
he (as well as the firm) is guilty of that offence and shall be liable to be proceeded against and punished accordingly.
(3)In this section “director”, in relation to a body corporate whose affairs are managed by its members, means a member of the body corporate.
Commencement Information
I1S. 18 in force at 13.4.2006 by S.I. 2006/1013, art. 2(2)(a)