Commentary on Sections Section 26: Offences by bodies corporate etc.
149.This section contains standard provisions imposing criminal liability on officers of corporate bodies which commit offences under the Act.
150.Subsection (1) provides that where an offence is committed by a body corporate, and the offence is proved to have been committed with the consent or connivance of an officer of that body corporate, or the offence is proved to have been attributable to the neglect of such officer, then that person is guilty of the same offence as the body corporate and is liable to the same penalties.
151.Subsection (2) provides that where an offence is committed by a Scottish partnership and the offence is proved to have been committed with the consent or connivance of a partner, or proved to have been attributable to the neglect of a partner, the partner is liable to be prosecuted as well. In Scotland a partnership is a separate legal entity (unlike in England).
152.Subsection (3) defines “officer of a body corporate” for the purposes of subsection (1) as a director, manager, secretary or other similar officer of the corporate body; or any person who was purporting to act in such a capacity. In relation to a Scottish partnership, “partner” includes any person purporting to act as a partner of the partnership.
153.Subsection (4) defines “director” for the purposes of subsection (3) as a member of the body corporate. This subsection is only relevant where the affairs of the body corporate are managed by its members.