658. Offences by bodies corporate.

658.     Offences by bodies corporate.

Where an offence under the Pension Schemes Act 1993 which has been committed by a body corporate is proved to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of, a director, manager, secretary or other similar officer of the body corporate, or any person who was purporting to act in any such capacity, he as well as the body corporate is guilty of that offence and liable to be proceeded against accordingly1.

Where the affairs of a body corporate are managed