{
  "url": "https://openlegislation.uk/finance-act-2026/section-191",
  "json_url": "https://openlegislation.uk/finance-act-2026/section-191.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "section/191",
  "kind": "section",
  "number": "191",
  "heading": "Criminal liability of responsible persons",
  "text": "(1) If an offence under section 189 or 190 is committed by a body corporate or a partnership and—\n(a) is committed with the consent or connivance of a responsible person, or\n(b) is attributable to the neglect of a responsible person,\nthe responsible person commits the offence (as well as the body or partnership).\n(2) A “responsible person” means—\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 given in 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 exercising management functions, or purporting to do so, or\n(ii) in the case of a limited liability partnership, a shadow member;\n(c) in relation to a partnership, a partner or a person purporting to act in that capacity.\n(3) In this section, a “shadow member” means a person in accordance with whose directions or instructions the members of the limited liability partnership are accustomed to act, save that a person is not a shadow member by reason only of the fact that the members act on advice given by that person in a professional capacity.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2026/11/section/191",
    "retrieved_at": "2026-10-29T08:42:24.914774+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}