PART 3

Corporate offences of failure to prevent facilitation of tax evasion

Offences: general and supplementary provision

Offences by partnerships: supplementary
50
1
Proceedings for an offence under section 45 or 46 alleged to have been committed by a partnership must be brought in the name of the partnership (and not in the name of any of the partners).
2
For the purposes of such proceedings—
a
rules of court relating to the service of documents have effect as if the partnership were a body corporate, and
b
the following provisions (which concern procedure in relation to offences by bodies corporate) apply as they apply to a body corporate—
i
section 33 of the Criminal Justice Act 1925 and Schedule 3 to the Magistrates' Courts Act 1980, and
ii
section 18 of the Criminal Justice Act (Northern Ireland) 1945 (c. 15 (N.I.)) and Schedule 4 to the Magistrates' Courts (Northern Ireland) Order 1981 (S.I. 1981/1675 (N.I. 26)).
3
A fine imposed on a partnership on its conviction for an offence under section 45 or 46 is to be paid out of the partnership assets.
S. 50 in force at Royal Assent for specified purposes, see s. 58
S. 50 in force at 30.9.2017 in so far as not already in force by S.I. 2017/739, reg. 3