Part 10: Communications offences Further provision Section 186: Liability of corporate officers
Subsections (1) and (2) establish that an officer of a body corporate can, where appropriate tests are met, be held criminally liable when the body corporate commits an offence under sections 179, 181, 183 or 184. An "officer", as defined in subsection (2) means a director, manager, associate, secretary or other similar officer; or a person purporting to act in any such capacity.
	Subsections (3) and (4) make equivalent provision for the liability of partners when a Scottish partnership commits an offence under section 184. Subsection (4) extends the definition of "partner" to include someone purporting to act as a partner.