Companies (Consolidation) Act, 1908

Part X.


Legal Proceedings, Offences, &c.

Prosecution of offences.

276.(1) All offences under this Act made punishable by any fine may be prosecuted under the Summary Jurisdiction Acts.

(2) In Scotland all prosecutions for offences or fines under the provisions of this Act relating to—

(a) the appointment of directors ;

(b) the restrictions on commencement of business by a company ;

(c) returns as to allotments ;

(d) false statements in respect of which a penalty is provided by this Part of this Act ;

(e) the filing of copies of a prospectus, an order revoking the dissolution, or an order sanctioning the reorganisation of the share capital of a company;

(f) the filing of notice of appointment of a liquidator or of the accounts of a receiver or manager ;

(g) general meetings ;

(h) companies established outside the United Kingdom ;

(i) the issue of debentures and certificates of shares and debenture stock ;

(j) the issue, circulation, and publication of balance sheets ;

(k) unqualified persons acting as directors ;

(l) the inspection of registers of debenture holders and the furnishing of copies of trust deeds ;

shall be at the instance of the Lord Advocate or a procurator fiscal as the Lord Advocate may direct.