1Prosecution of dissolved partnershipS
(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).