Part 9Miscellaneous and general provisions

CHAPTER 2General

Supplementary provision

266Offences by bodies corporate etc.

1

This section applies if an offence under this Act is committed by a body corporate or a Scottish partnership.

2

If the offence is proved to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of—

a

a senior officer of the body corporate or Scottish partnership, or

b

a person purporting to act in such a capacity,

the senior officer or person (as well as the body corporate or partnership) is guilty of the offence and liable to be proceeded against and punished accordingly.

3

In this section—

  • “director”, in relation to a body corporate whose affairs are managed by its members, means a member of the body corporate,

  • “senior officer” means—

    1. a

      in relation to a body corporate, a director, manager, secretary or other similar officer of the body corporate, and

    2. b

      in relation to a Scottish partnership, a partner in the partnership.