Section 94: Individual culpability where organisation commits offence
187.Section 94 makes provision about offences under the Act committed by legal entities, such as companies, partnerships and associations. Where an offence under the Act is committed by a “relevant organisation”, this section provides that the relevant organisation and, in some cases, a “responsible individual” in that organisation are both to be held responsible. This ensures that those running legal entities who are responsible for the decisions leading to an offence under the Act can also be prosecuted for it.