# Tobacco and Vapes Act 2026, Section 134: Liability of others for offences committed by bodies

Extent: E+W+S+N.I.
Status: prospective

(1) Where an offence under this Part or under regulations made under it—
(a) is committed with the consent or connivance of a relevant person in relation to the body, or a person purporting to act in the capacity of a relevant person in relation to the body, or
(b) is attributable to neglect on the part of such a person,
the person (as well as the body) commits the offence and is liable to be proceeded against and punished accordingly.
(2) In this section—
“body” means—
(a) a body corporate,
(b) a partnership, or
(c) an unincorporated association;
“relevant person” means—
(a) in relation to a body corporate other than one whose affairs are managed by its members, a director, manager, secretary or other similar officer of the body;
(b) in relation to a limited liability partnership or other body corporate whose affairs are managed by its members, a member who exercises functions of management with respect to it;
(c) in relation to a limited partnership, a general partner (within the meaning given by section 3 of the Limited Partnerships Act 1907);
(d) in relation to any other partnership, a partner;
(e) in relation to an unincorporated association, a person who exercises functions of management with respect to it.

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Source: https://www.legislation.gov.uk/ukpga/2026/18/section/134 (the official version)
Page: https://openlegislation.uk/tobacco-and-vapes-act-2026/section-134
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.