(1)This section and sections 2 and 3 apply where—
(a)a partnership is dissolved, and
(b)an offence is alleged to have been committed by the partnership before dissolution.
(2)The partnership may be prosecuted, or continue to be prosecuted, for the offence as if it had not been dissolved.
(3)But it is not competent to commence proceedings against the partnership by virtue of subsection (2) if a period of more than 5 years has elapsed since the partnership was dissolved.
(4)For the purposes of subsection (3), proceedings are commenced on the date on which an indictment or, as the case may be, a complaint is served on the partnership.
(5)Subsection (3) is without prejudice to section 136 of the Criminal Procedure (Scotland) Act 1995 (time limit for certain offences).
(6)Where a partnership is convicted of an offence by virtue of subsection (2), any enactment or rule of law relating to the liability of partners on the conviction of a partnership applies as if the partnership had not been dissolved.
(7)But subsection (6) is subject to section 3 (which disapplies provisions restricting payment of fines to partnership assets).
(1)A person, who could have been prosecuted for the offence committed by the partnership had it not been dissolved, may be prosecuted, or may continue to be prosecuted, despite the dissolution.
(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.
An enactment, in so far as it restricts to payment out of a partnership’s assets the payment of a fine imposed on the partnership on its conviction of an offence, does not apply in the case of a partnership which has been dissolved.