(1) In the event of default in complying with section 439(1) [or 439A(1)] [, (2) or (2A)] (notice to be given of resolution for approval of directors' remuneration report [or policy]), an offence is committed by every officer of the company who is in default.
(2) If the resolution is not put to the vote of [the meeting to which it relates], an offence is committed by each existing director.
(3) It is a defence for a person charged with an offence under subsection (2) to prove that
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