Part 6U.K.Miscellaneous and Supplemental

SupplementalU.K.

404Criminal liability of company directors etc.U.K.

(1)Where an offence under any enactment to which this section applies is committed by a body corporate and is proved to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of—

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

(b)a person who was purporting to act in any such capacity,

he (as well as the body corporate) is guilty of that offence and shall be liable to be proceeded against and punished accordingly.

(2)Where an offence under any enactment to which this section applies—

(a)is committed by a Scottish firm, and

(b)is proved to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of a partner of the firm,

he (as well as the firm) is guilty of that offence and shall be liable to be proceeded against and punished accordingly.

(3)In this section “director”, in relation to a body corporate whose affairs are managed by its members, means a member of the body corporate.

(4)The enactments to which this section applies are every enactment contained in—

(a)this Act;