Section 1128(2)

Summary proceedings in Scotland for an offence under the Companies Acts— must not be commenced after the expiration of three years from the commission of the offence; subject to that, may be commenced at any time— within twelve months after the date on which evidence sufficient in the Lord Advocate's opinion to justify the proceedings came to his knowledge, or where such evidence was reported to him by the Secretary of State, within twelve months after the date on which it came to the knowledge of the latter. Section 136(3) of the Criminal Procedure (Scotland) Act 1995 (c. 46) (date when proceedings deemed to be commenced) applies for the purposes of this subsection as for the purposes of that section.

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