{
  "url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-13/paragraph-8",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2017/schedule-13/paragraph-8.json",
  "legislation": "ukpga/2017/32",
  "legislation_title": "Finance (No. 2) Act 2017",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2017",
  "path": "schedule/13/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": null,
  "text": "(1) Where a penalty under this Schedule is payable by a company in respect of a contravention which was attributable to an officer of the company, the officer is liable to pay such portion of the penalty (which may be 100%) as the Commissioners may specify by written notice to the officer.\n(2) Sub-paragraph (1) does not allow the Commissioners to recover more than 100% of a penalty.\n(3) In the application of sub-paragraph (1) to a body corporate other than a limited liability partnership, “officer” means—\n(a) a director (including a shadow director within the meaning of section 251 of the Companies Act 2006),\n(b) a manager, and\n(c) a secretary.\n(4) In the application of sub-paragraph (1) to a limited liability partnership, “officer” means a member.\n(5) In the application of sub-paragraph (1) in any other case, “officer” means—\n(a) a director,\n(b) a manager,\n(c) a secretary, and\n(d) any other person managing or purporting to manage any of the company's affairs.\n(6) Where the Commissioners have specified a portion of a penalty in a notice given to an officer under sub-paragraph (1)—\n(a) paragraph 5 applies to the specified portion as to a penalty,\n(b) the officer must pay the specified portion before the end of the period of 30 days beginning with the day on which the notice is given,\n(c) sub-paragraphs (3) to (5) of paragraph 6 apply as if the notice were an assessment of a penalty, and\n(d) paragraph 9 applies as if the officer were liable to a penalty.\n(7) In this paragraph “company” means any body corporate or unincorporated association, but does not include a partnership.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 13 para. 8 in force at Royal Assent for specified purposes, see s. 59"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2017/32/schedule/13/paragraph/8",
    "retrieved_at": "2026-10-29T09:05:16.335265+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."
}