C1Part 1Pension scheme membership for jobholders
Chapter 2Compliance
Offences and monitoring
46Offences by bodies corporate
1
Subsection (2) applies where an offence under section 45 committed by a body corporate is proved—
a
to have been committed with the consent or connivance of an officer of the body corporate, or
b
to be attributable to any neglect on the part of an officer of the body corporate.
2
The officer, as well as the body corporate, is guilty of the offence and is liable to be proceeded against and punished accordingly.
3
“Officer” in this section means—
a
a director, manager, secretary or other similar officer, or
b
a person purporting to act in such a capacity.
4
Where the affairs of a body corporate are managed by its members, this section applies in relation to the acts and defaults of a member in connection with the member's functions of management as if the member were an officer of the body corporate.
Pt. 1 applied (with modifications) (temp. 1.7.2012 to 30.6.2020) by The Automatic Enrolment (Offshore Employment) Order 2012 (S.I. 2012/1388), art. 2 (with saving in art. 5)