Section 85: Individual culpability where an organisation commits an offence under section 84
249.This section provides that where a criminal offence is committed in relation to a notice or request to provide information (as laid out in sections 79, 80 and 81(1)(c)) by an organisation and where a responsible individual within that organisation or someone acting as such has facilitated the offence – either actively or via neglect – both the organisation and the responsible individual (or the person acting as such) commit the offence. Subsection (3) defines “relevant organisation”. Subsection (4) specifies the meaning of “responsible individual” in relation to different types of organisation.
