Section 96Offences by officers of a body corporate etc

(1) If an offence under section 93, 94 or 95 committed by a body corporate is proved—

• (a)
  to have been committed with the consent or connivance of an officer of the body corporate, or
• (b)
  to be attributable to neglect on the part of an officer of the body corporate,

the officer as well as the body corporate is guilty of the offence and liable to be proceeded against and punished accordingly.

(2) If the affairs of a body corporate are managed by its members, subsection (1) applies in relation to the acts and defaults of a member in connection with the member’s functions of management as if the member were an officer of the body corporate.

(3) If an offence under section 93, 94 or 95 committed by a partnership in Scotland is proved—

• (a)
  to have been committed with the consent or connivance of a partner, or
• (b)
  to be attributable to neglect on the partner’s part,

the partner as well as the partnership is guilty of the offence and liable to be proceeded against and punished accordingly.

(4) In subsection (3), “partner” includes a person purporting to act as a partner.

(5) See section 97 for provision restricting the application of this section in relation to acts done by a person who is outside the United Kingdom.