Regulatory Reform (Scotland) Act 2014

42 Corporate offending

(1) Subsection (2) applies where—

(a) an offence under section 40(1) or 41(7) is committed by a relevant organisation, and

(b) the commission of the offence involves the connivance or consent, or is attributable to the neglect, of a responsible official of the relevant organisation.

(2) The responsible official (as well as the relevant organisation) commits the offence.

(3) In this section—

• “a relevant organisation” means—

  (a)

  a company,

  (b)

  a limited liability partnership,

  (c)

  a partnership (other than a limited liability partnership), or

  (d)

  another body or association,

• “a responsible official” means—

  (a)

  in the case of a company, a director, secretary, manager or similar officer of the company,

  (b)

  in the case of a limited liability partnership, a member of the partnership,

  (c)

  in the case of a partnership (other than a limited liability partnership), a partner of the partnership, or

  (d)

  in the case of another body or association, a person who is concerned in the management or control of its affairs,

  and in each case includes a person purporting to act in a capacity mentioned in any of paragraphs (a) to (d) of this definition.