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Prosecution after change in membership

4Prosecution of partnership after change in membership

(1)This section and section 5 apply where—

(a)there is a change in the membership of a partnership,

(b)the partnership continues to carry on business after the change, and

(c)an offence is alleged to have been committed by the partnership before the change.

(2)The partnership may be prosecuted, or continue to be prosecuted, for the offence.

(3)For the purposes of this section and section 5, any enactment or rule of law, by virtue of which a change in membership of a partnership results in a new partnership being constituted, does not apply.

(4)In this section and section 5, there is a change in the membership of a partnership where—

(a)a partner dies or, if not an individual, ceases to exist,

(b)a partner resigns, retires or is expelled from the partnership, or

(c)a person is admitted as a partner into the partnership.

5Change in membership of partnership: proceedings against partner or other person

(1)A person, who could have been prosecuted for the offence committed by the partnership had there not been a change in membership, may be prosecuted, or may continue to be prosecuted, for the offence despite the change in membership.

(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.