{
  "url": "https://openlegislation.uk/finance-act-2014/section-277B",
  "json_url": "https://openlegislation.uk/finance-act-2014/section-277B.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "section/277B",
  "kind": "section",
  "number": "277B",
  "heading": "Liability for offences under section 277A committed by a body",
  "text": "(1) If an offence under section 277A is committed by a body corporate or a partnership and—\n(a) is committed with the consent or connivance of a relevant person in relation to the body or partnership, or\n(b) is attributable to neglect on the part of such a person,\nthe person (as well as the body or partnership) commits the offence and is liable to be proceeded against and punished accordingly.\n(2) A “relevant person” is—\n(a) in relation to a body corporate other than one whose affairs are managed by its members—\n(i) a director, manager, secretary or other similar officer of the body, or a person purporting to act in such a capacity, or\n(ii) a shadow director within the meaning of section 251 of the Companies Act 2006;\n(b) in relation to a limited liability partnership or other body corporate whose affairs are managed by its members—\n(i) a member who exercises functions of management with respect to it, or a person purporting to act in such a capacity, or\n(ii) in the case of a limited liability partnership, a shadow member within the meaning of regulation 2 of the Limited Liability Partnerships Regulations 2001 (S.I. 2001/1090);\n(c) in relation to a partnership, a partner or a person purporting to act in such a capacity.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 227A, 227B inserted (22.2.2024) by Finance Act 2024 (c. 3), s. 34(1) (with s. 34(3)(4))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26/section/277B",
    "retrieved_at": "2026-10-28T17:01:45.159579+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}