Section 72

This section applies to an offence under any of sections 42 to 44 .... If an offence committed by a body corporate is proved— the officer as well as the body corporate is guilty of the offence and liable to be proceeded against and punished accordingly. to have been committed with the consent or connivance of an officer, or to be attributable to any neglect on his part, In subsection (2) “officer”, in relation to a body corporate, means a director, manager, secretary or other similar officer of the body, or a person purporting to act in any such capacity. If the affairs of a body corporate are managed by its members, subsection (2) applies in relation to the acts and defaults of a member in connection with his functions of management as if he were a director of the body corporate. If an offence committed by a partnership in Scotland is proved— the partner as well as the partnership is guilty of the offence and liable to be proceeded against and punished accordingly. to have been committed with the consent or connivance of a partner, or to be attributable to any neglect on his part, In subsection (5) “partner” includes a person purporting to act as a partner.

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Source: legislation.gov.uk · retrieved 2026-09-04