Page:Gambling Duties Act 2022.pdf/46

Rh (2) Where a corporation commits an offence under this Act or the Regulations, a person—
 * (a) who is—
 * (i) an officer of the corporation; or
 * (ii) an individual involved in the management of the corporation and in a position to influence the conduct of the corporation in relation to the commission of the offence; and
 * (b) who—
 * (i) consented or connived, or conspired with others, to effect the commission of the offence;
 * (ii) is in any other way, whether by act or omission, knowingly concerned in, or is party to, the commission of the offence by the corporation; or
 * (iii) knew or ought reasonably to have known that the offence by the corporation (or an offence of the same type) would be or is being committed, and failed to take all reasonable steps to prevent or stop the commission of that offence,

shall be guilty of that same offence as is the corporation, and shall be liable on conviction to be punished accordingly.

(3) A person mentioned in subsection (2) may rely on a defence that would be available to the corporation if it were charged with the offence with which the person is charged and, in doing so, the person bears the same burden of proof that the corporation would bear.

(4) To avoid doubt, this section does not affect the application of—
 * (a) Chapters 5 and 5A of the Penal Code 1871; or
 * (b) any written law or practice regarding the admissibility of evidence.

(5) To avoid doubt, subsection (2) also does not affect the liability of the corporation for an offence under this Act or the Regulations, and applies whether or not the corporation is convicted of the offence.