Partnerships (Prosecution) (Scotland) Act 2013

2Dissolution of partnership: proceedings against former partner or other personS

(1)A person, who could have been prosecuted for the offence committed by the partnership had it not been dissolved, may be prosecuted, or may continue to be prosecuted, despite the dissolution.

(2)Subsection (1) applies irrespective of whether the partnership has been or is prosecuted for the offence but not where the partnership has been so prosecuted and acquitted.

(3)In proceedings against a person by virtue of subsection (1), evidence led may include evidence as to the commission of the offence by the partnership.