(1)No proceedings for an offence to which this section applies are to be instituted except by or with the consent of the Director of Public Prosecutions.
(2)This section applies to any offence under—
(a)section 41 (offences in connection with statements required in official publications etc.),
(b)section 60 (supply of false or misleading information to Commission etc.),
(c)section 77(1) (offence of contravening certain orders made for protection of charities),
(d)section 173 (offences of failing to supply certain documents), or
(e)section 183(1) (criminal consequences of acting while disqualified).
(1)If an offence under this Act—
(a)is committed by a body corporate, and
(b)is proved to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of, an officer of the body corporate,
the officer as well as the body corporate is guilty of the offence and liable to be proceeded against and punished accordingly.
(2)In this section, “officer”, in relation to a body corporate, means—
(a)any director, manager, secretary or other similar officer of the body corporate, or
(b)any person who was purporting to act in any such capacity,
and, in relation to a body corporate whose affairs are managed by its members, “director” means a member of the body corporate.