Paragraph 141 Companies (Northern Ireland) Order 1986 (S.I. 1986/1032 (N.I. 6))

After Article 446C of the Companies (Northern Ireland) Order 1986, insert—

“Offences by bodies corporate

446D.

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.”.