Section 199(11)

Where by virtue of subsection (10) proceedings against a relevant body for an offence are to be taken in Scotland— the body may be prosecuted, tried and punished in a sheriff court district determined by the Lord Advocate, as if the offence had been committed in that district, and the offence is, for all purposes incidental to or consequential on the trial or punishment, deemed to have been committed in that district.

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