TFC60900 | Penalties: joint liability to pay a penalty

Childcare Payments Act 2014, section 46(6)

If a body corporate is liable to a penalty under this section as a result of the dishonesty of one of its directors or officers, a penalty can also be issued to that person. Similar provisions are made in sections 46(8) and 46(9) of the Act in relation to the partners in a Scottish firm and the managing members of a body corporate.