Sch 10 para 8
(1) Proceedings for an offence alleged to have been committed by a partnership may be brought in the name of the partnership. (2) Rules of court relating to the service of documents have effect in relation to proceedings for an offence as if the partnership were a body corporate. (3) For the purposes of such proceedings the following provisions apply as they apply in relation to a body corporate— (a) section 33 of the Criminal Justice Act 1925 and Schedule 3 to the Magistrates' Courts Act 1980, and (b) section 18 of the Criminal Justice Act (Northern Ireland) 1945 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 for an offence is to be paid out of the partnership assets. (5) Where an offence 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 neglect on the part of a partner, the partner (as well as the partnership) is guilty of the offence and is liable to be proceeded against and dealt with accordingly. (6) In this paragraph “ partner ” includes a person purporting to act as a partner.