Prospective
(1)If—
(a)an individual (“A”) is a relevant senior manager of a relevant entity (“B”),
(b)B commits an offence under section 20 or 24, and
(c)A consents to or connives in the commission of the offence by B,
A also commits the offence.
(2)A is a “relevant senior manager” of B if A plays a significant role in making decisions about how—
(a)the activities of B as a whole, or
(b)the relevant activities of B,
are managed or organised.
(3)In subsection (2)(b), “the relevant activities” means the activities to which the relevant information relates; and in this subsection “the relevant information” means the information to which the offence mentioned in subsection (1)(b) relates.
(4)In subsection (1), “relevant entity” means—
(a)a body corporate,
(b)a partnership, or
(c)a firm or other entity similar in nature to a partnership established under a foreign law.
Commencement Information
I1S. 27 not in force at Royal Assent, see s. 99(1)