Commentary on Sections General Section 309: Offences by bodies corporate and partnerships
1289.Subsection (1) provides that where an offence under the Act has been committed by a body corporate or Scottish partnership, any officer of the body or partnership which consented to or connived in the commission of the offence, or to whose neglect it was attributable, is also guilty of the offence and liable to be proceeded against and punished accordingly.
1290.Subsection (2) makes similar provision in relation to the members of a body corporate the affairs of which are managed by its members. Subsection (3) makes similar provision in relation to the partners in a Scottish partnership.