Paragraph 8 Companies: officer’s liabilityI1I2
United Kingdom
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.
Sub-paragraph (1) does not allow the Commissioners to recover more than 100% of a penalty.
In the application of sub-paragraph (1) to a body corporate other than a limited liability partnership, “officer” means—
a director (including a shadow director within the meaning of section 251 of the Companies Act 2006),
a manager, and
a secretary.
In the application of sub-paragraph (1) to a limited liability partnership, “officer” means a member.
In the application of sub-paragraph (1) in any other case, “officer” means—
a director,
a manager,
a secretary, and
any other person managing or purporting to manage any of the company’s affairs.
Where the Commissioners have specified a portion of a penalty in a notice given to an officer under sub-paragraph (1)—
paragraph 5 applies to the specified portion as to a penalty,
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,
sub-paragraphs (3) to (5) of paragraph 6 apply as if the notice were an assessment of a penalty, and
paragraph 9 applies as if the officer were liable to a penalty.
In this paragraph “company” means any body corporate or unincorporated association, but does not include a partnership.
Annotations
Commencement
- I1
Sch. 10 para. 8 in force at Royal Assent for specified purposes, see s. 120(1)(b)
- I2
Sch. 10 para. 8 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)