120Prosecution of bodies corporate

120 Prosecution of bodies corporate (1) A charge against a body corporate for a tax offence may be dealt with summarily. (2) If, in a prosecution for a tax offence constituted by an act done by a body corporate, it is necessary to establish the intention of the body, it is sufficient to show that a servant or agent of the body, being a servant or agent by whom the act was done, had the intention. (3) In a prosecution for a tax offence, any act done by or on behalf of a body corporate by— (a) a director, servant or agent; or (b) any other person— (i) at the direction; or (ii) with the consent or agreement, whether express or implied; of a director, servant or agent; is taken to have been done also by the body corporate.