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Finance Act 2014
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- UK Public General Acts
- 2014 c. 26
- PART 5
- Offences
- Section 277B
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- s. 212(4)(f) and word inserted by 2021 c. 26 Sch. 27 para. 43(b)(ii)
- s. 212(5)(a)(iv) and word inserted by 2021 c. 26 Sch. 27 para. 43(c)(ii)
- s. 212(5)(b)(iv) and word inserted by 2021 c. 26 Sch. 27 para. 43(c)(iv)
- s. 212(5)(c)(iv) and word inserted by 2021 c. 26 Sch. 27 para. 43(c)(v)
- Sch. 31 para. 2(3)(b) inserted by 2017 c. 32 Sch. 14 para. 45(2)(a)(iii)
- Sch. 31 para. 2(4A) inserted by 2017 c. 32 Sch. 14 para. 45(2)(c)
- Sch. 31 para. 3(1A) inserted by 2017 c. 32 Sch. 14 para. 45(3)(b)
- Sch. 31 para. 5(b) inserted by 2017 c. 32 Sch. 14 para. 45(4)(c)
- Sch. 31 para. 2(3)(a) words inserted by 2017 c. 32 Sch. 14 para. 45(2)(a)(ii)
- Sch. 31 para. 5(a) words inserted by 2017 c. 32 Sch. 14 para. 45(4)(b)
- Sch. 31 para. 2(3)(a) words renumbered as Sch. 31 para. 2(3)(a) by 2017 c. 32 Sch. 14 para. 45(2)(a)(i)
- Sch. 31 para. 5(a) words renumbered as Sch. 31 para. 5(a) by 2017 c. 32 Sch. 14 para. 45(4)(a)
- Sch. 32 para. 1(2)(b) inserted by 2017 c. 32 Sch. 14 para. 46(2)(a)(iii)
- Sch. 32 para. 1(3A) inserted by 2017 c. 32 Sch. 14 para. 46(2)(c)
- Sch. 32 para. 1(2)(a) words inserted by 2017 c. 32 Sch. 14 para. 46(2)(a)(ii)
- Sch. 32 para. 1(2)(a) words renumbered as Sch. 32 para. 1(2)(a) by 2017 c. 32 Sch. 14 para. 46(2)(a)(i)
[F1277BLiability for offences under section 277A committed by a bodyU.K.
This section has no associated Explanatory Notes
(1)If an offence under section 277A is committed by a body corporate or a partnership and—
(a)is committed with the consent or connivance of a relevant person in relation to the body or partnership, or
(b)is attributable to neglect on the part of such a person,
the person (as well as the body or partnership) commits the offence and is liable to be proceeded against and punished accordingly.
(2)A “relevant person” is—
(a)in relation to a body corporate other than one whose affairs are managed by its members—
(i)a director, manager, secretary or other similar officer of the body, or a person purporting to act in such a capacity, or
(ii)a shadow director within the meaning of section 251 of the Companies Act 2006;
(b)in relation to a limited liability partnership or other body corporate whose affairs are managed by its members—
(i)a member who exercises functions of management with respect to it, or a person purporting to act in such a capacity, or
(ii)in the case of a limited liability partnership, a shadow member within the meaning of regulation 2 of the Limited Liability Partnerships Regulations 2001 (S.I. 2001/1090);
(c)in relation to a partnership, a partner or a person purporting to act in such a capacity.]
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