The Act – Commentary on Sections Part 3 – Deer Section 32 – Offence by bodies corporate, Scottish partnerships etc. under the 1996 Act
197.Section 32 applies to all of the offences in the 1996 Act. It ensures that where bodies corporate are managed by members those members will be treated as if they were directors of that body and it allows partners to be prosecuted for the offences of a partnership, and managers to be prosecuted for the offences of an unincorporated association they are managing.