- Latest available (Revised)
- Original (As enacted)
This is the original version (as it was originally enacted).
(1)Where—
(a)a relevant entity commits an offence under section 78 or 79, and
(b)the offence is—
(i)committed with the consent or connivance of a responsible person, or
(ii)attributable to any neglect on the part of a responsible person,
that person also commits the offence.
(2)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.
(3)In subsection (1), “responsible person” means—
(a)in the case of a body corporate other than one within paragraph (b), a director, manager, secretary or other similar officer;
(b)in the case of a limited liability partnership, or an entity of similar nature established under a foreign law, a member who takes part in the management of the partnership or entity;
(c)in the case of a partnership or an entity within subsection (2)(c), a partner who takes part in the management of the partnership or entity.
(4)A reference in subsection (3) to a person holding a particular position includes—
(a)in the case of a body or entity established under a foreign law, any person holding a corresponding position under that law, and
(b)any person purporting to act in the position referred to in subsection (3) (including as it is read by virtue of paragraph (a)).
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Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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