This section has no associated Explanatory Memorandum
82. After section 453C of the Companies Act 1985 insert—U.K.
“453D. Offences by bodies corporate
Where an offence under any of sections 448, 449 to 451 and 453A is committed by a body corporate, every officer of the body who is in default also commits the offence. For this purpose—
(a)any person who purports to act as director, manager or secretary of the body is treated as an officer of the body, and
(b)if the body is a company, any shadow director is treated as an officer of the company.”.