Offences
32Offences by bodies corporate etc.
1
Subsection (2) applies where—
a
an offence under this Act has been committed by—
i
a body corporate,
ii
a Scottish partnership, or
iii
an unincorporated association other than a Scottish partnership, and
b
it is proved that the offence was committed with the consent or connivance of, or was attributable to neglect on the part of—
i
a relevant individual, or
ii
an individual purporting to act in the capacity of a relevant individual.
2
The individual (as well as the body corporate, partnership or (as the case may be) association) commits the offence and is liable to be proceeded against and punished accordingly.
3
In subsection (1), “relevant individual” means—
a
in relation to a body corporate (other than a limited liability partnership)—
i
a director, manager, secretary or other similar officer of the body,
ii
where the affairs of the body are managed by its members, a member,
b
in relation to a limited liability partnership, a member,
c
in relation to a Scottish partnership, a partner,
d
in relation to an unincorporated association other than a Scottish partnership, a person who is concerned in the management or control of the association.