(1)This section applies where—
(a)an offence under this Act is committed by a relevant organisation, and
(b)the commission of the offence—
(i)involves consent or connivance on the part of a responsible individual, or
(ii)is attributable to neglect on the part of a responsible individual.
(2)The responsible individual (as well as the relevant organisation) commits the offence.
(3)For the purposes of this section—
(a)“relevant organisation” means an organisation listed in the first column of the table in subsection (4),
(b)“responsible individual” means, in relation to a relevant organisation—
(i)an individual falling within the corresponding entry in the second column of the table in subsection (4), or
(ii)an individual purporting to act in the capacity of an individual falling within the corresponding entry.
(4)The table is as follows—
| Organisation | Individual |
|---|---|
| company as mentioned in section 1 of the Companies Act 2006 | director, manager, secretary or other similar officer |
| member, where the company’s affairs are managed by its members | |
| limited liability partnership | member |
| other partnership | partner |
| any other body or association | individual who is concerned in the management or control of its affairs |