Article 84 Bodies corporateF1

Where an offence under this Part is committed by a body corporate and—

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

An “officer”, in relation to a body corporate, means a director, manager, secretary or other similar officer of the body, or a person purporting to act in any such capacity.

If the affairs of a body corporate are managed by its members, paragraph (1) applies in relation to the acts or defaults of a member in connection with that member's functions of management as if the member were a director of the body corporate.