(1)Sections 179(1), 181(1) and 183(1) apply to an act done outside the United Kingdom, but only if the act is done by a person within subsection (2).
(2)A person is within this subsection if the person is—
(a)an individual who is habitually resident in England and Wales or Northern Ireland, or
(b)a body incorporated or constituted under the law of England and Wales or Northern Ireland.
(3)Section 184(1) applies to an act done outside the United Kingdom, but only if the act is done by a person within subsection (4).
(4)A person is within this subsection if the person is—
(a)an individual who is habitually resident in the United Kingdom, or
(b)a body incorporated or constituted under the law of any part of the United Kingdom.
(5)Proceedings for an offence committed under section 179, 181 or 183(1) outside the United Kingdom may be taken, and the offence may for incidental purposes be treated as having been committed, at any place in England and Wales or Northern Ireland.
(6)Proceedings for an offence committed under section 184 outside the United Kingdom may be taken, and the offence may for incidental purposes be treated as having been committed, at any place in the United Kingdom.
(7)In the application of subsection (6) to Scotland, any such proceedings against a person may be taken, and the offence may for incidental purposes be treated as having been committed—
(a)in any sheriff court district in which the person is apprehended or is in custody, or
(b)in such sheriff court district as the Lord Advocate may determine.
(8)In subsection (7) “sheriff court district” is to be construed in accordance with the Criminal Procedure (Scotland) Act 1995 (see section 307(1) of that Act).
Commencement Information
I1S. 185 not in force at Royal Assent, see s. 240(1)
I2S. 185 in force at 31.1.2024 by S.I. 2024/31, reg. 2
(1)If an offence under section 179, 181, 183 or 184 is committed by a body corporate and it is proved that the offence—
(a)has been committed with the consent or connivance of an officer of the body corporate, or
(b)is attributable to any neglect on the part of an officer of the body corporate,
the officer (as well as the body corporate) commits the offence and is liable to be proceeded against and punished accordingly.
(2)“Officer”, in relation to a body corporate, means—
(a)a director, manager, associate, secretary or other similar officer, or
(b)a person purporting to act in any such capacity.
In paragraph (a) “director”, in relation to a body corporate whose affairs are managed by its members, means a member of the body corporate.
(3)If an offence under section 184 is committed by a Scottish partnership and it is proved that the offence—
(a)has been committed with the consent or connivance of a partner of the partnership, or
(b)is attributable to any neglect on the part of a partner of the partnership,
the partner (as well as the partnership) commits the offence and is liable to be proceeded against and punished accordingly.
(4)“Partner”, in relation to a Scottish partnership, includes any person who was purporting to act as a partner.
Commencement Information
I3S. 186 not in force at Royal Assent, see s. 240(1)
I4S. 186 in force at 31.1.2024 by S.I. 2024/31, reg. 2