Section 125(1)

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

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