(1)A partner of a partnership (other than a limited liability partnership) is guilty of a corporate offence where—
(a)the partnership is guilty of the corporate offence, and
(b)it is proved that the corporate offence committed by the partnership—
(i)was committed with the consent or connivance of the partner (whether alone or among others), or
(ii)was attributable to the neglect of the partner (whether alone or among others).
(2)In subsection (1), a “corporate offence” is an offence in relation to which an enactment has the effect that where—
(a)a body corporate is guilty of the offence, and
(b)it is proved that the offence—
(i)was committed with the consent or connivance of a director (whether alone or among others), or
(ii)was attributable to the neglect of a director (whether alone or among others),
the director (as well as the body corporate) is guilty of the offence.
(3)In subsection (1), the references to a partner of a partnership include references to a person purporting to act as a partner of the partnership.
(4)Subsection (1) does not apply in relation to a corporate offence if an enactment (other than subsection (1)) makes provision in relation to the offence having the same effect as that subsection.