Section 178 — Finance Act 2014: Offences by bodies corporate

Offences by bodies corporate 178 Where an offence under this Part is committed by a body corporate, every person who at the date of the commission of the offence is a director, general manager, secretary or other similar officer of the body corporate (or purporting to act in such a capacity) is also guilty of the offence unless—

a the offence is committed without the person's consent or connivance, and b the person has exercised all such diligence to prevent its commission as the person ought to have exercised, having regard to the nature of the person's functions in that capacity and to all the circumstances.