http://www.legislation.gov.uk/ukpga/2014/26/section/178Finance Act 2014An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2026-07-02Expert Participation2026-06-25 PART 3 General betting duty, pool betting duty and remote gaming dutyCHAPTER 4General<Emphasis>Offences and evidence</Emphasis>Offences by bodies corporate178Where an offence under this Part is committed by a body corporate, every person who at the date of the commission of the offence is a director, general manager, secretary or other similar officer of the body corporate (or purporting to act in such a capacity) is also guilty of the offence unless—athe offence is committed without the person's consent or connivance, andbthe person has exercised all such diligence to prevent its commission as the person ought to have exercised, having regard to the nature of the person's functions in that capacity and to all the circumstances.