Section 145 — Application of this Part to partnerships

(1) If an offence under this Part committed by a partner (“P”) of a partnership which is not regarded as a legal person is shown—

(a) to have been committed with the consent or connivance of another partner, or

(b) to be attributable to any neglect on the part of another partner,

that other partner, as well as P, is guilty of the offence and liable to be proceeded against and punished accordingly.

(2) Proceedings for an offence under this Part alleged to have been committed by a partnership which is regarded as a legal person may be brought against the partnership in the firm name.

(3) For the purposes of such proceedings—

(a) rules of court relating to the service of documents have effect as if the partnership were a body corporate, and

(b) the following provisions apply as they apply in relation to a body corporate—

(i) section 33 of the Criminal Justice Act 1925 and Schedule 3 to the Magistrates’ Courts Act 1980;

(ii) sections 34(2), 66(6AA) and 72D(2) of the Criminal Procedure (Scotland) Act 1995;

(iii) section 18 of the Criminal Justice Act (Northern Ireland) 1945 (c. 15 (N.I.)) and Schedule 4 to the Magistrates’ Courts (Northern Ireland) Order 1981 (S.I. 1981/1675 (N.I. 26)).

(4) A fine imposed on a partnership on its conviction of an offence under this Part is to be paid out of the funds of the partnership.

(5) If an offence under this Part committed by a partnership is proved—

(a) to have been committed with the consent or connivance of a partner, or

(b) to be attributable to any neglect on the part of a partner,

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

(6) In subsections (1) and (5) “partner” includes a person purporting to act as a partner.

(7) For the purposes of this section a partnership is, or is not, “regarded as a legal person” if it is, or is not, so regarded under the law of the country or territory under which it was formed.