145Offences by unincorporated bodies, partnerships etc.

145 Offences by unincorporated bodies, partnerships etc.

(1) For the purposes of a provision specified in subsection (2), a reference to a person who may be guilty of an offence against the provision includes an unincorporated body or association and a partnership and is to be taken to be—

(a) in the case of an unincorporated body or association—a reference to each member of the committee of management of the body or association who knew of, or knowingly authorised or permitted, the commission of the offence; and

(b) in the case of a partnership—a reference to each member of the partnership who knew of, or knowingly authorised or permitted, the commission of the offence.

(2) For the purposes of subsection (1), the following provisions are specified—

(a) section 123(1);

(b) section 124(1).

(3) If, in a proceeding for an offence against a provision specified in subsection (2), it is necessary to establish the state of mind of an unincorporated body or association or a partnership in relation to particular conduct, it is sufficient to show that—

(a) the conduct was engaged in by an employee or agent of the unincorporated body or association or the partnership within the scope of the employee or agent's actual or apparent authority; and

(b) the employee or agent had that state of mind.