Section 80 — Liability of corporate officers etc

(1) Where—

(a) a relevant entity commits an offence under section 78 or 79, and

(b) the offence is—

(i) committed with the consent or connivance of a responsible person, or

(ii) attributable to any neglect on the part of a responsible person,

that person also commits the offence.

(2) 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.

(3) In subsection (1), “responsible person” means—

(a) in the case of a body corporate other than one within paragraph (b), a director, manager, secretary or other similar officer;

(b) in the case of a limited liability partnership, or an entity of similar nature established under a foreign law, a member who takes part in the management of the partnership or entity;

(c) in the case of a partnership or an entity within subsection (2)(c), a partner who takes part in the management of the partnership or entity.

(4) A reference in subsection (3) to a person holding a particular position includes—

(a) in the case of a body or entity established under a foreign law, any person holding a corresponding position under that law, and

(b) any person purporting to act in the position referred to in subsection (3) (including as it is read by virtue of paragraph (a)).