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Corporate Manslaughter and Corporate Homicide Bill

My right hon. and learned Friend makes an interesting and important point. In the context of the offences created under the Bill, if we are seeking justice for families who have lost loved ones in a particular situation or event, it is worth exploring and making it clear where the limitation of liability for that starts and ends. He is right to highlight the role of management, which is dealt with in the Bill where the circumstances of the offence are set out, but there are other examples in legislation where the corporate veil has been pierced. In the case of a wholly owned subsidiary, the operation of the trading company and its investor are very much aligned. The separate corporation may have undertaken the act largely as a consequence of tax planning or the administration of a wider group. It is worth identifying the role that a holding company may have in those circumstances to ensure that its subsidiaries maintain appropriate standards. That is the purpose of the new clause.