Section 126(3)

Where any such offence is committed by a general partner that is a legal entity, or any such offence is by virtue of this subsection committed by a managing officer that is a legal entity, any managing officer of the legal entity also commits the offence if— the managing officer is an individual who is in default, or the managing officer is a legal entity that is in default and one of its managing officers is in default.

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