Section 27 — Liability of senior manager
Extent: E+W+S
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) If—
(a) an individual (“A”) is a relevant senior manager of a relevant entity (“B”),
(b) B commits an offence under section 20 or 24, and
(c) A consents to or connives in the commission of the offence by B,
A also commits the offence.
(2) A is a “relevant senior manager” of B if A plays a significant role in making decisions about how—
(a) the activities of B as a whole, or
(b) the relevant activities of B,
are managed or organised.
(3) In subsection (2)(b), “the relevant activities” means the activities to which the relevant information relates; and in this subsection “the relevant information” means the information to which the offence mentioned in subsection (1)(b) relates.
(4) In subsection (1), “relevant entity” means—
(a) a body corporate,
(b) a partnership, or
(c) a firm or other entity similar in nature to a partnership established under a foreign law.