reg 56 Offences by Scottish partnerships
Where a Scottish partnership commits an offence under these Regulations, and that offence is proved to have been committed with the consent or connivance of, or to have been attributable to any neglect on the part of— (a) any of the partners; or (b) any person who was purporting to act in such capacity, he, as well as the partnership, is guilty of the offence and is liable to be proceeded against and punished accordingly.