4Prosecution of partnership after change in membershipS
(1)This section and section 5 apply where—
(a)there is a change in the membership of a partnership,
(b)the partnership continues to carry on business after the change, and
(c)an offence is alleged to have been committed by the partnership before the change.
(2)The partnership may be prosecuted, or continue to be prosecuted, for the offence.
(3)For the purposes of this section and section 5, any enactment or rule of law, by virtue of which a change in membership of a partnership results in a new partnership being constituted, does not apply.
(4)In this section and section 5, there is a change in the membership of a partnership where—
(a)a partner dies or, if not an individual, ceases to exist,
(b)a partner resigns, retires or is expelled from the partnership, or
(c)a person is admitted as a partner into the partnership.