Section 52 — Offences by directors, partners etc
Extent: E+W+S+N.I.
This version in force from 2024-04-29
Snapshot: 2026-08-24
Reproduced from legislation.gov.uk (Crown Copyright, Open Government Licence v3.0). Amendments made after 2026-08-24 may not be reflected — always check the official text .
(1) Where an offence under this Part has been committed by a body corporate and it is proved that the offence—
(a) has been committed with the consent or connivance of a person listed in subsection (2), or
(b) is attributable to any neglect on the part of such a person,
that person (as well as the body corporate) is guilty of that offence and liable to be proceeded against and punished accordingly.
(2) The persons referred to in subsection (1)(a) are—
(a) a director, manager, secretary or other similar officer of the body;
(b) any person who was purporting to act in such a capacity.
(3) Where the affairs of a body corporate are managed by its members, subsection (1) applies in relation to the acts and defaults of a member, in connection with that management, as if the member were a director of the body corporate.
(4) Where an offence under this Part has been committed by a Scottish partnership and it is proved that the offence—
(a) has been committed with the consent or connivance of a partner in the partnership or a person purporting to act as such a partner, or
(b) is attributable to any neglect on the part of such a person,
that person (as well as the partnership) is guilty of that offence and liable to be proceeded against and punished accordingly.