Section 44(1)

Where a body corporate is guilty of an offence under regulation 42(1), and that offence is proved to have been committed with the consent or connivance of, or to have been attributable to any neglect on the part of— any director, manager, secretary or other similar officer of the body corporate; or any person who was purporting to act in any such capacity,

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