# The Companies Act 2006 (Consequential Amendments etc) Order 2008, Paragraph 244: Companies Act 2006 (c.46)


In section 458 of the Companies Act 2006 (disclosure of information by tax authorities), after subsection (5) add—
“(6) Where an offence under this section 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/244 (the official version)
Page: https://openlegislation.uk/draft-companies-act-2006-consequential-amendments-etc-order-2008/schedule-1/paragraph-244
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.