Subsection (5) applies if—
(a) condition E is met, and
(b) either of conditions F and G is met.
Condition E is that in relation to a company ("the migrating company") any person ("P") does or is party to the doing of any act which to P's knowledge amounts to or results in, or forms part of a series of acts which together amount to or result in, or will amount to or result in, the migrating company ceasing to be resident in the United Kingdom at a time before each of conditions A to D in section 109B is met.
Condition F is that P is—
(a) a director of the migrating company,
(b) a company which has control of the migrating company, or
(c) a director of a company which has control of the migrating company.
Condition G is that the act mentioned in subsection (2) is a direction or instruction given—
(a) to persons within subsection (3), but
(b) otherwise than by way of advice given by a person acting in a professional capacity.
If this subsection applies, P is liable to a penalty not exceeding the amount of tax—
(a) which is or will be payable by the migrating company in respect of periods beginning before the time mentioned in subsection (2), and
(b) which has not been paid at that time.
Subsections (7) and (8) apply for the purposes of any proceedings against a person within subsection (3) for the recovery of a penalty under subsection (5).
It is to be presumed that the person was party to every act of the migrating company unless the person proves that it was done without the person's consent or connivance.
It is to be presumed, unless the contrary is proved, that any early-migration act was to the person's knowledge an early-migration act.
In subsection (8) "early-migration act" means an act which in fact amounted to or resulted in, or formed part of a series of acts which together amounted to or resulted in, or would amount to or result in, the migrating company ceasing to be resident in the United Kingdom at a time before each of conditions A to D in section 109B is met.