Section 270(1)

If an offence under section 268(1) committed by a body corporate is proved— the officer 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 an officer of the body, or to be attributable to any neglect on the officer’s part,

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Source: legislation.gov.uk · retrieved 2026-07-30