# The Companies (Northern Ireland) Order 1986 (revoked), Article 446D: Offences by bodies corporate

Extent: N.I.

Where an offence under any of Articles 441, 442 to 444 and 446B is committed by a body corporate, every officer of the body who is in default also commits the offence. For this purpose—
(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.

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Source: https://www.legislation.gov.uk/nisi/1986/1032/article/446D (the official version)
Page: https://openlegislation.uk/companies-northern-ireland-order-1986-revoked/article-446D
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.