Criminal Justice (Enforcement Powers) (Covid-19) Act 2020
Liability for offences by bodies corporate
14. (1) Where—
(a) an offence under this Act has been committed by a body corporate, and
(b) the offence is proved to have been so committed with the consent or connivance of, or to have been attributable to any neglect on the part of, a person who was either—
(i) a director, manager, secretary or other officer of the body corporate, or
(ii) purporting to act in any such capacity,
that person, as well as the body corporate, is guilty of an offence and is liable to be proceeded against and punished as if he or she were guilty of the first-mentioned offence.
(2) Where the affairs of a body corporate are managed by its members, subsection (1) applies in relation to the acts and defaults of a member in connection with the member’s functions of management as if he or she were a director or manager of the body corporate.