Section 1123: Application to bodies other than companies

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

Part 36: Offences under the Companies Acts and financial penalties

Section 1121 (liability of officers in default) applies to a body other than a company as it applies to a company.

As it applies in relation to a body corporate other than a company—

the reference to a director of the company shall be read as referring—
where the body's affairs are managed by its members, to a member of the body,
in any other case, to any corresponding officer of the body, and
the reference to a manager or secretary of the company shall be read as referring to any manager, secretary or similar officer of the body.

As it applies in relation to a partnership—

the reference to a director of the company shall be read as referring to a member of the partnership, and
the reference to a manager or secretary of the company shall be read as referring to any manager, secretary or similar officer of the partnership.

As it applies in relation to an unincorporated body other than a partnership—

the reference to a director of the company shall be read as referring—
where the body's affairs are managed by its members, to a member of the body,
in any other case, to a member of the governing body, and
the reference to a manager or secretary of the company shall be read as referring to any manager, secretary or similar officer of the body.

About this text

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.