Section 52 Offences by directors, partners etcI1I2
United Kingdom
Where an offence under this Part has been committed by a body corporate and it is proved that the offence—
has been committed with the consent or connivance of a person listed in subsection (2), or
is attributable to any neglect on the part of such a person,
that person (as well as the body corporate) is guilty of that offence and liable to be proceeded against and punished accordingly.
The persons referred to in subsection (1)(a) are—
a director, manager, secretary or other similar officer of the body;
any person who was purporting to act in such a capacity.
Where the affairs of a body corporate are managed by its members, subsection (1) applies in relation to the acts and defaults of a member, in connection with that management, as if the member were a director of the body corporate.
Where an offence under this Part has been committed by a Scottish partnership and it is proved that the offence—
has been committed with the consent or connivance of a partner in the partnership or a person purporting to act as such a partner, or
is attributable to any neglect on the part of such a person,
that person (as well as the partnership) is guilty of that offence and liable to be proceeded against and punished accordingly.
Annotations
Commencement
- I1
S. 52 not in force at Royal Assent, see s. 79
- I2
S. 52 in force at 29.4.2024 by S.I. 2023/469, reg. 3