PART 5Miscellaneous

Attributing criminal liability for economic crimes to certain bodies

I1198Offences under section 196 committed by partnerships

1

Proceedings for an offence alleged to have been committed by a partnership by virtue of section 196 must be brought in the name of the partnership (and not in that of any of the partners).

2

For the purposes of such proceedings—

a

rules of court relating to the service of documents have effect as if the partnership were a body corporate, and

b

the following provisions apply as they apply in relation to a body corporate—

i

section 33 of the Criminal Justice Act 1925 and Schedule 3 to the Magistrates’ Courts Act 1980;

ii

section 18 of the Criminal Justice Act (Northern Ireland) 1945 (c. 15 (N.I.)) and Schedule 4 to the Magistrates’ Courts (Northern Ireland) Order 1981 (S.I. 1981/1675 (N.I. 26));

iii

sections 34(2), 66(6AA) and 72D(2) of the Criminal Procedure (Scotland) Act 1995.

3

A fine imposed on the partnership on its conviction for an offence committed by virtue of section 196 is to be paid out of the partnership assets.

4

In this section “partnership” has the same meaning as in section 196.