Section 92

If an offence under this Part committed by a body corporate is shown— the officer (as well as the body corporate) is guilty of the offence and is liable to be proceeded against and punished accordingly. to have been committed with the consent or the connivance of an officer of the body corporate; or to be attributable to any neglect on the part of an officer, If the affairs of a body corporate are managed by its members, paragraph (1) applies in relation to the acts and defaults of a member in connection with their functions of management as if the member was a director of the body. If an offence under this Part committed by a partnership is shown— that officer (as well as the partnership) is guilty of the offence and is liable to be proceeded against and punished accordingly. to have been committed with the consent or the connivance of an officer; or to be attributable to any neglect on the part of an officer, If an offence under this Part committed by an unincorporated association (other than a partnership) is shown— that officer (as well as the association) is guilty of the offence and is liable to be proceeded against and punished accordingly. to have been committed with the consent or the connivance of an officer of the association; or to be attributable to any neglect on the part of an officer,

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