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Section 1121: Liability of officer in default

Companies Act 2006 · 2006 c. 46View on legislation.gov.uk

Part 36: Offences under the Companies Acts and financial penalties

This section has effect for the purposes of any provision of the Companies Acts to the effect that, in the event of contravention of an enactment in relation to a company, an offence is committed by every officer of the company who is in default.

For this purpose "officer" includes—

any director, manager or secretary, and
any person who is to be treated as an officer of the company for the purposes of the provision in question.

An officer is "in default" for the purposes of the provision if he authorises or permits, participates in, or fails to take all reasonable steps to prevent, the contravention.

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This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.