26Offences by bodies corporate
This section has no associated Explanatory Notes
(1)Where an offence under this Act committed by a body corporate is proved to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of—
(a)a senior officer of the body corporate, or
(b)a person purporting to be a senior officer of the body corporate,
that senior officer or person (as well as the body corporate) is guilty of the offence and is liable to be proceeded against and punished accordingly.
(2)In subsection (1), “senior officer” means a director, manager, secretary or other similar officer of the body corporate.
(3)But in the case of a body corporate whose affairs are managed by its members, “director” for the purposes of this section means a member of the body corporate.