Prosecution after change in membership
4Prosecution of partnership after change in membership
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.