Section 396A(7)

For the purposes of this Chapter, each of the following is a “responsible officer” of the respondent (in a case where the respondent is not an individual)— any director of the respondent, including any person occupying the position of a director, by whatever name called; any member of a body of the respondent equivalent to a board of directors; any other manager, secretary or similar officer of the respondent; where the respondent is a partnership, a partner or member of the partnership; any person in accordance with whose directions or instructions the board of directors or equivalent body of the respondent are accustomed to act.

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