Is a corporation classed as a person in relation to the Theft Act 1968?

[erichafabee]

I was under the impression that corporations are treated as "persons" in most (if not all) legal contexts. Am I correct?

And more specifically is this the case with the Theft Act 1968?

And even more specifically with respect to blackmail in the Theft Act 1968? I.e. Is there any reason a corporation could never be found guilty of blackmail?

(I am being lazy not to search my self - but answers might interest others here)

[des8]

In the Interpretation Act 1978* person is defined "Person includes a body of persons corporate or unincorporate."

if legislatures intend only to subject natural persons to the provisions of legislation, the term individual is used instead. However, in certain legislative contexts, the word person has been construed as referring only to individuals, so it is important to look carefully at the wording and purpose of the Act in question.

So whilst in theory a corporation could be found guilty of blackmail, one needs the circumstances to decide in practice