Explanatory Notes
2025 asp 8
27 June 2025
Background
229.This section makes provision where offences under the Act are committed by legal entities such as companies, partnerships, and other bodies or associations. Where an offence under the Act is committed by a “relevant organisation”, this section provides that the relevant organisation and, in some cases, a “responsible official” (or individual purporting to act in that capacity) in that organisation are both to be held responsible. This section ensures that those running legal entities who are responsible for the decisions leading to an offence under the Part can also be prosecuted for it.