Section 270(4)

Where an offence under section 268(1) committed by a Scottish partnership 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 the part of a partner,

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Source: legislation.gov.uk · retrieved 2026-07-30