Section 180(1)

Where an offence under this Part committed by a body corporate is proved— any director, manager, secretary or other similar officer of the body corporate, or any person who was purporting to act in any such capacity, he (as well as the body corporate) is guilty of the offence and liable to be proceeded against and punished accordingly. to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of,

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Source: legislation.gov.uk · retrieved 2026-09-04