110 Senior managers' liability: information offences

110  Senior managers' liability: information offences

(1)     In this section “an individual named as a senior manager of an entity” means an individual who, as required by an information notice, is named as a senior manager of an entity in a response to that notice (see section 103).

(2)     An individual named as a senior manager of an entity commits an offence if—

(a)     the entity commits an offence under section 109(1) (failure to comply with information notice), and

(b)     the individual has failed to take all reasonable steps to

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