Section 46 — Pensions Act 2008: Offences by bodies corporate

Offences by bodies corporate 46 1 Subsection (2) applies where an offence under section 45 committed by a body corporate is proved—

a to have been committed with the consent or connivance of an officer of the body corporate, or b to be attributable to any neglect on the part of an officer of the body corporate.

2 The officer, as well as the body corporate, is guilty of the offence and is liable to be proceeded against and punished accordingly. 3 “Officer” in this section means—

a a director, manager, secretary or other similar officer, or b a person purporting to act in such a capacity.

4 Where the affairs of a body corporate are managed by its members, this section applies in relation to the acts and defaults of a member in connection with the member's functions of management as if the member were an officer of the body corporate.