Commentary on Sections Part 7 – General Section 103 – Offences by bodies corporate etc.
271.This section makes provision about liability where an offence has been committed under this Act by a body corporate, a Scottish partnership or an unincorporated association which is not a Scottish partnership. If it is proved that an individual who holds a managerial role in the organisation which has committed the offence had knowledge of the offence being committed or was negligent, they will be considered to have committed the offence also. They will then be liable to the penalty attached to that offence.