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Part X.
Supplemental.
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Legal Proceedings, Offences, &c.
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Prosecution of offences.
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276.—(1) All offences under this Act made punishable by any fine may be prosecuted under the Summary Jurisdiction Acts.
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(2) In Scotland all prosecutions for offences or fines under the provisions of this Act relating to—
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(a) the appointment of directors ;
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(b) the restrictions on commencement of business by a company ;
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(c) returns as to allotments ;
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(d) false statements in respect of which a penalty is provided by this Part of this Act ;
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(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;
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(f) the filing of notice of appointment of a liquidator or of the accounts of a receiver or manager ;
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(g) general meetings ;
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(h) companies established outside the United Kingdom ;
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(i) the issue of debentures and certificates of shares and debenture stock ;
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(j) the issue, circulation, and publication of balance sheets ;
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(k) unqualified persons acting as directors ;
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(l) the inspection of registers of debenture holders and the furnishing of copies of trust deeds ;
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shall be at the instance of the Lord Advocate or a procurator fiscal as the Lord Advocate may direct.
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