Charges of and penalty for conspiracy to defraudN.I.
(a)a person agrees with any other person or persons that a course of conduct shall be pursued; and
(b)that course of conduct will necessarily amount to or involve the commission of any oﬀence or oﬀences by one or more of the parties to the agreement if the agreement is carried out in accordance with their intentions,
the fact that it will do so shall not preclude a charge of conspiracy to defraud being brought against any of them in respect of the agreement.
(2) In Article 13(2) of the Criminal Attempts and Conspiracy (Northern Ireland) Order 1983F1 , the words from and to the end are hereby revoked.
(3) A person guilty of conspiracy to defraud is liable on conviction on indictment to imprisonment for a term not exceeding 10 years or a ﬁne or both.