11. In regulation 12 (penalties for non-compliance (notification of appropriate audit authority))—
(a)after paragraph (2) insert—
“(2A) In relation to an offence by a body under paragraph (1)—
(a)any person who purports to act as director, manager or secretary of the body is treated as an officer of the body, and
(b)if the body is a company, any shadow director is treated as an officer of the company.”;
(b)omit paragraphs (3) and (6).