Criminal Justice (Mutual Assistance) Act 2008

Liability of officers of body corporate.

101.— (1) Where—

(a) an offence under this Act is committed by a body corporate, and

(b) it is proved to have been committed with the consent, connivance or approval of, or to have been attributable to any neglect on the part of, a person who—

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

(ii) was purporting to act in any such capacity,

the person is guilty of an offence and liable to be proceeded against and punished as if he or she were guilty of the first-mentioned offence.

(2) Where the affairs of a body corporate are managed by its members, subsection (1) applies in relation to the acts or defaults of a member in connection with the member’s functions of management as if he or she were a director or manager of the body corporate.

(3) Subsections (1) and (2) apply, with the necessary modifications, in relation to offences under this Act committed by an unincorporated body.