432Joint and several liability of group members

432 Joint and several liability of group members (1) A person who, during a period, is or was a member of a group within the meaning of section 431 is jointly and severally liable with the other persons who are or were members of the group during that period to pay premium and penalties payable by members of that group in respect of that period. (2) For the avoidance of doubt, subsection (1) applies whether or not the person was an employer during the relevant period. (3) If the Authority has been paid premium in excess of what is payable by an employer who is a member of a group within the meaning of section 431, the Authority may offset some or all of that excess against any premium owed by another employer who is a member of that group. (4) In this section ***person*** includes an unincorporated body and a partnership. Division 2—Registration