Section 277B | Liability for offences under section 277A committed by a body

(1)If an offence under section 277A is committed by a body corporate or a partnership and—

(a)is committed with the consent or connivance of a relevant person in relation to the body or partnership, or

(b)is attributable to neglect on the part of such a person,

the person (as well as the body or partnership) commits the offence and is liable to be proceeded against and punished accordingly.

(2)A “relevant person” is—

(a)in relation to a body corporate other than one whose affairs are managed by its members—

(i)a director, manager, secretary or other similar officer of the body, or a person purporting to act in such a capacity, or

(ii)a shadow director within the meaning of section 251 of the Companies Act 2006;

(b)in relation to a limited liability partnership or other body corporate whose affairs are managed by its members—

(i)a member who exercises functions of management with respect to it, or a person purporting to act in such a capacity, or

(ii)in the case of a limited liability partnership, a shadow member within the meaning of regulation 2 of the Limited Liability Partnerships Regulations 2001 (S.I. 2001/1090);

(c)in relation to a partnership, a partner or a person purporting to act in such a capacity.