s 1121 Liability of officer in default
(1) This section has effect for the purposes of any provision of the Companies Acts to the effect that, in the event of contravention of an enactment in relation to a company, an offence is committed by every officer of the company who is in default. (2) For this purpose “ officer ” includes— (a) any director, manager or secretary, and (b) any person who is to be treated as an officer of the company for the purposes of the provision in question. (3) An officer is “ in default ” for the purposes of the provision if he authorises or permits, participates in, or fails to take all reasonable steps to prevent, the contravention.