Other provisions about offences

14Offences under sections 1, 2 and 6 by bodies corporate etc.

1

This section applies if an offence under section 1, 2 or 6 is committed by a body corporate or a Scottish partnership.

2

If the offence is proved to have been committed with the consent or connivance of—

a

a senior officer of the body corporate or Scottish partnership, or

b

a person purporting to act in such a capacity,

the senior officer or person (as well as the body corporate or partnership) is guilty of the offence and liable to be proceeded against and punished accordingly.

3

But subsection (2) does not apply, in the case of an offence which is committed under section 1, 2 or 6 by virtue of section 12(2) to (4), to a senior officer or person purporting to act in such a capacity unless the senior officer or person has a close connection with the United Kingdom (within the meaning given by section 12(4)).

4

In this section—

  • “director”, in relation to a body corporate whose affairs are managed by its members, means a member of the body corporate,

  • “senior officer” means—

    1. a

      in relation to a body corporate, a director, manager, secretary or other similar officer of the body corporate, and

    2. b

      in relation to a Scottish partnership, a partner in the partnership.