Section 125

Where an offence under this Part committed by a body corporate is proved to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of— he as well as the body corporate commits the offence and shall be liable to be proceeded against and punished accordingly. a director, manager, secretary or other similar officer of the body corporate, or a person purporting to act in such a capacity, Where the affairs of a body corporate are managed by its members, subsection (1) 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. Where an offence under this Part is committed by a Scottish partnership and is proved to have been committed with the consent or connivance of a partner, or to be attributable to any neglect on the part of a partner, he as well as the partnership commits the offence and shall be liable to be proceeded against and punished accordingly. In subsection (3) “partner” includes a person purporting to act as a partner.

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