8(1)Sub-paragraph (2) applies if an offence under this Schedule committed by a body corporate—U.K.
(a)is committed with the consent or connivance of a director, manager, secretary or other similar officer of the body corporate or a person who was purporting to act in such a capacity, or
(b)is attributable to neglect on the part of such a person.
(2)That person, as well as the body corporate, commits the offence.
(3)In sub-paragraph (1) “director”, in relation to a body corporate whose affairs are managed by its members, means a member of the body.
Commencement Information
I1Sch. 6 para. 8 in force at 6.4.2013 by S.I. 2013/589, art. 2(1)-(3)