Paragraph 10 I1I2

In section 23 (criminal liability of directors etc.), the existing words become subsection (1) and after that subsection add—

“(2)

Where an offence under any provision of this Act is committed by a Scottish partnership and is proved to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of—

(a)

a partner; or

(b)

any person who was purporting to be a partner,

he (as well as the partnership) shall be guilty of that offence and liable to be proceeded against and punished accordingly.”