Commentary on Sections Part 9.Miscellaneous and General Sections 120 and 121 - Offences by bodies corporate, partnerships and other unincorporated associations
261.These sections make provision in connection with offences committed, or alleged to have been committed, under the Act by a body corporate; a partnership; or other unincorporated association (“relevant bodies”).
262.Section 120 makes it possible, in the circumstances described in subsection (2), for individuals holding positions of responsibility within a relevant body (the “senior officers” defined by the section) to be criminally liable for an offence committed by the body.
263.Section 121 makes provision about and in connection with bringing proceedings against partnerships or other unincorporated associations.