Companies Act 2006 · 2006 c. 46View on legislation.gov.uk
Part 36: Offences under the Companies Acts and financial penalties
Where a company is an officer of another company, it does not commit an offence as an officer in default unless one of its officers is in default.
Where any such offence is committed by a company the officer in question also commits the offence and is liable to be proceeded against and punished accordingly.
In this section "officer" and "in default" have the meanings given by section 1121.
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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.
