# Finance Act 2014, Section 277B: Liability for offences under section 277A committed by a body


(1) If an offence under section 277A is committed by a body corporate or a partnership and—
(a) is committed with the consent or connivance of a relevant person in relation to the body or partnership, or
(b) is attributable to neglect on the part of such a person,
the person (as well as the body or partnership) commits the offence and is liable to be proceeded against and punished accordingly.
(2) A “relevant person” is—
(a) in relation to a body corporate other than one whose affairs are managed by its members—
(i) a director, manager, secretary or other similar officer of the body, or a person purporting to act in such a capacity, or
(ii) a shadow director within the meaning of section 251 of the Companies Act 2006;
(b) in relation to a limited liability partnership or other body corporate whose affairs are managed by its members—
(i) a member who exercises functions of management with respect to it, or a person purporting to act in such a capacity, or
(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);
(c) in relation to a partnership, a partner or a person purporting to act in such a capacity.

---
Source: https://www.legislation.gov.uk/ukpga/2014/26/section/277B (the official version)
Page: https://openlegislation.uk/finance-act-2014/section-277B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.