289.Section 273 provides that where an offence is committed by a company with the consent or connivance of, or due to the negligence of, a director or manager or officer, that person as well as the company commits an offence.
290.Sections 274 to 276 provide for repeals, commencement (by commencement order) and transitional provisions.
291.Section 277 permits the making of further consequential amendments by order.
292.Section 278 summarises the financial provisions for the Act.
293.Section 279 is a summary of the extent but it should be noted that any amendments to legislation made by Parts 1 and IV, and the repeals and revocations relating to those Parts of the Act, have the same extent as the legislation amended, repealed or revoked. Where reference is made to a Part of the Act, that reference includes Schedules relating to that Part.
Provisions extending to England and Wales only  - Part II, Part III, repeals relating to Parts 1 and III, sections 255, 256, 265, 267, 268,270 and 271. Repeals in Part V (2) of Schedule 31.
Provision extending to England and Wales and Scotland only – Part IV, sections 257 to 264, 266 and 269. Schedules 29 and 30. Part V (1) of Schedule 31.
Provisions extending to England and Wales, Scotland and Northern Ireland – sections 247 and 250. Paragraph 14 of Schedule 14 and Schedule 26.
Commentary on Sections Part V: Miscellaneous and Supplementary Provisions Sections 273 to 280: Supplementary