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Regulatory Reform (Scotland) Act 2014
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38Vicarious liability for certain offences by employees and agents
(1)Subsection (2) applies where a person (“A”) commits a relevant offence while acting as the employee or agent of another person (“B”).
(2)B also commits the relevant offence and is liable to be proceeded against and punished accordingly.
(3)Where B is charged with a relevant offence by virtue of subsection (2), it is a defence for B to show—
(a)that B did not know that the relevant offence was being committed by A,
(b)that no reasonable person could have suspected that the relevant offence was being committed by A, and
(c)that B took all reasonable precautions and exercised all due diligence to prevent the offence being committed.
(4)Proceedings may be taken against B in respect of the relevant offence whether or not proceedings are also taken against A in respect of that offence.
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