Explanatory Notes

Companies (Audit, Investigations and Community Enterprise) Act 2004

2004 CHAPTER 27

28 October 2004

Commentary on Sections

Part 2: Community Interest Companies

Summary and background

Supplementary

Section 60 - Offences

273. This section provides that where a corporate body (e.g. a company) commits an offence,  those directors or other officers of the corporate body who are to blame for the offence can be penalised, as well as the corporate body itself.