Part 6

General

Offences by bodies corporate etc
103
1
Where an offence is committed by a body corporate and is proved to have been committed with the consent or connivance of, or to be attributable to neglect on the part of, an officer of the body corporate, that officer (as well as the body corporate) is guilty of the offence and is liable to be proceeded against and dealt with accordingly.
2
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 the member's functions of management as it applies to an officer of the body corporate.
3
Where an offence—
a
is committed by a Scottish firm, and
b
is proved to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of, a partner of the firm,
the partner (as well as the firm) is guilty of the offence and liable to be proceeded with and dealt with accordingly.
4
In this section—
- “offence” means an offence under this Act;
- “officer”, in relation to a body corporate, means—
  1. any director, secretary or other similar officer of the body corporate, or
  2. any person who was purporting to act in any such capacity.
S. 103 in force at 26.1.2009 by S.I. 2009/45, art. 2(e)(i)