Section 148 Monetary penalties: bodies corporate and unincorporated associationsI1I2

If a monetary penalty is payable under section 146 by a body, the Treasury may also impose a monetary penalty on an officer of the body if it is satisfied, on the balance of probabilities, that the breach or failure in respect of which the monetary penalty is payable by the body—

In subsection (1)—

• “body” means a body corporate, a partnership or an unincorporated body other than a partnership;

• “officer of a body” means—

  1. (a)

     in relation to a body corporate, a director, manager, secretary or other similar officer of the body or a person purporting to act in any such capacity;

  2. (b)

     in relation to a partnership, a partner or a person purporting to act as a partner;

  3. (c)

     in relation to an unincorporated body other than a partnership, a person who is concerned in the management or control of the body or purports to act in the capacity of a person so concerned.

Sections 146(2) to (5), (11) and (12) and 147 apply in relation to a monetary penalty that may be imposed under subsection (1) as they apply in relation to a monetary penalty that may be imposed under section 146(1).