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38.—(1) If an eligible Scottish partnership fails to deliver a confirmation statement before the end of the period of 14 days beginning the day after the end of a review period an offence is committed by—
(a)the eligible Scottish partnership, and
(b)every officer of the eligible Scottish partnership who is in default.
(2) A person guilty of an offence under subsection (1) is liable on summary conviction—
(a)in England and Wales to a fine, and, for continued contravention, a daily default fine not exceeding the greater of £500 and one-tenth of level 4 on the standard scale;
(b)in Scotland or Northern Ireland, to a fine not exceeding level 5 on the standard scale and, for continued contravention, a daily default fine not exceeding one-tenth of level 5 on the standard scale.
(3) The contravention continues until such time as a confirmation statement specifying a confirmation date no later than the last day of the review period concerned is delivered by the eligible Scottish partnership to the registrar.
(4) It is a defence for an officer charged with an offence under subsection (1) to prove that the person took all reasonable steps to avoid the commission or continuation of the offence.
(5) In the case of continued contravention, an offence is also committed by every officer of the eligible Scottish partnership who did not commit an offence under subsection (1) in relation to the initial contravention but who is in default in relation to the continued contravention.
(6) A person guilty of an offence under subsection (5) is liable on summary conviction—
(a)in England and Wales, to a fine not exceeding the greater of £500 and one-tenth of level 4 on the standard scale for each day on which the contravention continues and the person is in default;
(b)in Scotland or Northern Ireland, to a fine not exceeding one-tenth of level 5 on the standard scale for each day on which the contravention continues and the person is in default.
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