Section 453D: Offences by bodies corporate

Companies Act 1985 · 1985 c. 6View on legislation.gov.uk

Part XIV: Investigation of Companies and Their Affairs; Requisition of Documents

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—

any person who purports to act as director, manager or secretary of the body is treated as an officer of the body, and
if the body is a company, any shadow director is treated as an officer of the company.

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