Section 30
Liability of directors, etc.
Notwithstanding any written law to the contrary, and subject to subsection (2), where departure levy is due and payable or penalty is payable under this Act by any company, limited liability partnership, firm, society, or other body of persons, the directors of such company, the compliance officer of the limited liability
Departure Levy 23
partnership, the partners of such firm, the office-bearers of such society or the persons responsible for the management of the body of person, as the case may be, shall, together with such company, limited liability partnership, firm, society, or other body of persons be jointly and severally liable for the departure levy or penalty.
(2)
In relation to a company that is being wound up, the directors of the company shall only be so liable where the assets of the company are insufficient to meet the amount due, after paying any sum having priority under the Companies Act 2016 [Act 777] in relation to the application of the assets of the company in winding up over the departure levy or penalty.