CH75580 - Penalties for failure to notify: other penalty issues: company and company officer penalties: who is a company officer

An officer of a company means

  1. for a body corporate, other than a limited liability partnership,
  • a director (including a shadow director within the meaning of Section 251 Companies Act 2006),
  • a manager, or
  • a company secretary
  1. in any other case
  • a director
  • a manager
  • a company secretary, and
  • any other person managing or purporting to manage any of the company바카라 사이트™s affairs.

Where we treat an LLP as a body corporate 바카라 사이트˜officer바카라 사이트™ means a 바카라 사이트˜member바카라 사이트™ of that LLP.

FA08/SCH41/PARA22 (3) & (4)