Commentary on Sections Part 8 – Miscellaneous and Supplementary Section 74 – Offences by bodies corporate
This section 74 modifies section 20(2) of the Interpretation Act (Northern Ireland) 1954 concerning offences by bodies corporate for the purposes of its application to this Act. The effect of this section is that it makes a company director and those that have control over a company guilty of an offence under this Act if it can be proved that the offence was committed with their consent or connivance, or could be attributed to their neglect.