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                           Definition 
                            of "Manager" 
                          It 
                            is important to note that not only company directors 
                            but also other company officers can be prosecuted 
                            for this offence 
                          Section 
                            37 states: 
                           
                            "Director, 
                              manager, secretary or other similiar officer" 
                           
                          Whilst 
                            it is easy to determine whether a person is a director 
                            of a company, it is less easy to determine whether 
                            or not a manager falls within the meaning that the 
                            courts have given to 'manager or other similiar officer'. 
                          It 
                            is clear however that only the most senior managers 
                            come within this terminology. 
                          The 
                            case of R v Boal [1] concerned 
                            exactly similiar wording as section 37 of the HASAW 
                            Act 1974, but instead in the Fire Precautions Act 
                            1971 (section 23). The question in this case concerned 
                            whether an assistant general manager of a bookshop 
                            was a 'manager' within this section. The court held 
                            that manager meant:  
                           
                            ""those 
                              who are in a position of real authority, the decision-makers 
                              within the company who have both the power and responsibility 
                              to decide corporate policy and strategy. It is to 
                              catch those responsible for putting proper procedures 
                              in place; it is not meant to strike at underlings."" 
                           
                          Footnotes 
                          [1] [1992] 3 ALL ER 177, CA 
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