Part 9

Miscellaneous and general provisions
CHAPTER 2

General

Supplementary provision

Offences by bodies corporate etc.
266
1
This section applies if an offence under this Act 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, or to be attributable to any neglect on the part 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
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. in relation to a body corporate, a director, manager, secretary or other similar officer of the body corporate, and
  2. in relation to a Scottish partnership, a partner in the partnership.