96Offences by partnerships

96 Offences by partnerships If this part provides that a general partner in an incorporated limited partnership commits an offence, and the general partner is a partnership (whether or not an external partnership), the reference to the general partner is a reference to— (a) each partner in the partnership (or external partnership); or (b) if the partnership (or external partnership) is a partnership in which any partner has under the law of the place where it is formed limited liability for the liabilities of the partnership— each partner in the partnership whose liability is not limited.