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16U.K.After section 36 (offences by bodies corporate) there shall be inserted the following section—
“36A Offences by Scottish partnerships.
Where an offence under this Act which has been committed by a Scottish partnership is proved to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of, a partner, he, as well as the partnership shall be deemed to be guilty of that offence and liable to be proceeded against and punished accordingly.”