The Landsbanki Freezing Order 2008

Offences by bodies corporate etc.

11.—(1) If an offence under this Order—

(a) is committed by a body corporate, and

(b) is proved to have been committed with the consent or connivance of an officer, or to be attributable to any neglect on his or her part,

he or she as well as the body corporate is guilty of the offence and liable to be proceeded against and punished accordingly.

(2) For the purpose of paragraph (1) these are officers of a body corporate—

(a) a director, manager, secretary or other similar officer of the body;

(b) any person purporting to act in any such capacity;

(c) in the case of a Scottish partnership, a partner.

(3) If the affairs of a body corporate are managed by its members, paragraph (1) applies in relation to the acts and defaults of a member in connection with his or her functions of management as if he or she were an officer of the body.