Article 109 Scottish partnerships
(1)
Where an offence under this Part is committed by a Scottish partnership and—
(a)
it is committed with the consent or connivance of a partner; or
(b)
it is attributable to any neglect on the partner’s part,
the partner as well as the partnership is guilty of the offence and is liable to be proceeded against and punished accordingly.
(2)
In paragraph (1) “partner” includes a person purporting to act as a partner.