PART 5Miscellaneous

Failure to prevent fraud

203Offences under section 199 committed by partnerships

(1)

Proceedings for an offence under section 199 alleged to have been committed by a partnership 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 under section 199 is to be paid out of the partnership assets.