Introduction Companies: officer’s liability
41.Paragraph 8 subparagraph 1 describes how penalties or a proportion of a penalty that is levied on a company, can also be levied against an officer of that company, if the officer was responsible or partly responsible for a contravention.
42.Paragraph 8 subparagraphs 3 to 5 sets out the definition of an “officer” for a body corporate, limited liability partnership and all other cases.