# The Companies Act 2006 (Consequential Amendments etc) Order 2008, 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.”.

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Source: https://www.legislation.gov.uk/ukdsi/2008/9780110810683/schedule/1/paragraph/141 (the official version)
Page: https://openlegislation.uk/draft-companies-act-2006-consequential-amendments-etc-order-2008/schedule-1/paragraph-141
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.