PART 3CRIMINAL PROCEDURE
Offences: liability of partners
I153Offences: liability of partners
1
A partner of a partnership (other than a limited liability partnership) is guilty of a corporate offence where—
a
the partnership is guilty of the corporate offence, and
b
it is proved that the corporate offence committed by the partnership—
i
was committed with the consent or connivance of the partner (whether alone or among others), or
ii
was attributable to the neglect of the partner (whether alone or among others).
2
In subsection (1), a “corporate offence” is an offence in relation to which an enactment has the effect that where—
a
a body corporate is guilty of the offence, and
b
it is proved that the offence—
i
was committed with the consent or connivance of a director (whether alone or among others), or
ii
was attributable to the neglect of a director (whether alone or among others),
the director (as well as the body corporate) is guilty of the offence.
3
In subsection (1), the references to a partner of a partnership include references to a person purporting to act as a partner of the partnership.
4
Subsection (1) does not apply in relation to a corporate offence if an enactment (other than subsection (1)) makes provision in relation to the offence having the same effect as that subsection.