(1) This section
applies if this Act provides that a general partner in a limited partnership
or incorporated limited partnership commits an offence.
(2) If the general
partner is a partnership (including an external partnership) the reference to
the general partner is to be read as a reference —
(a) if
the partnership is one in which any partner has under the law of the place
where it is formed limited liability for the liabilities of the partnership
— to each partner in the partnership whose liability is not so limited;
or
(b)
otherwise — to each partner in the partnership.
(3) In any proceeding
against a partner for an offence under this Act brought in accordance with
subsection (2), it is a defence for the partner to prove that the partner took
all reasonable precautions and exercised all due diligence to avoid the
commission of the offence.