The term ‘officer of the company’ is widely referred to throughout company law, most especially in relation to liability for various breaches of law or regulation.
Prior to the Companies Act 1948, there was no statutory definition of 'officer'. The Companies Act 2006 (CA 2006), s 1173, states that an ‘officer’, in relation to a body corporate, includes a director (including a shadow director within the meaning of CA 2006, s 251), secretary
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