Commentary on Sections The inquiry Section 23 – Offences by bodies corporate etc.
66.Section 23 applies where the publication offence in section 22(5) is committed by bodies such as companies, partnerships and unincorporated associations (e.g. a club). This provision allows for natural persons who have an element of control over such bodies (e.g. a director or partner (as set out in subsection (3)) also to be held criminally liable and to be punished accordingly.