Paragraph 57 I1I2

Section 87 (offences by bodies corporate) is amended as follows.

In subsection (1) for “This section” substitute “ Subsection (2) ”.

After subsection (2) insert—

“(3)

Subsection (4) applies where any offence under this Part is committed by a partnership.

(4)

If the offence is proved to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of, any partner, that partner (as well as the partnership) is guilty of the offence and liable to be proceeded against and punished accordingly.”

In the title, at the end insert “ and partnerships ”.