- Latest available (Revised)
- Original (As enacted)
This is the original version (as it was originally enacted).
(1)Where an offence under this Act has been committed by a body corporate and it is proved that the offence—
(a)has been committed with the consent or connivance of a person falling within subsection (2), or
(b)is attributable to any neglect on the part of such a person,
that person (as well as the body corporate) is guilty of that offence and liable to be proceeded against and punished accordingly.
(2)The persons are—
(a)a director, manager, secretary or similar officer of the body corporate;
(b)any person who was purporting to act in such a capacity.
(3)Where the affairs of a body corporate are managed by its members, subsection (1) applies in relation to the acts and defaults of a member, in connection with that management, as if the member were a director of the body corporate.
(4)Where an offence under this Act has been committed by a Scottish firm and it is proved that the offence—
(a)has been committed with the consent or connivance of a partner in the firm or a person purporting to act as such a partner, or
(b)is attributable to any neglect on the part of such a person,
that person (as well as the firm) is guilty of that offence and liable to be proceeded against and punished accordingly.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: