Part V Miscellaneous and supplementary
Supplementary
273 Offences: general.
(1)
If an offence under this Act is committed by a body corporate and is proved to have been committed with the consent or connivance of, or to be attributable to neglect on the part of—
(a)
a director, manager, secretary or other similar officer of the body, or
(b)
a person who was purporting to act in such a capacity,
he (as well as the body) commits the offence.
(2)
In subsection (1) “director”, in relation to a body corporate whose affairs are managed by its members, means a member of the body.
(3)
If an offence under this Act is committed by a Scottish partnership and is proved to have been committed with the consent or connivance of a partner, he (as well as the partnership) commits the offence.