7(1)An offence under section 17 of the Theft Act 1968 (c. 60) (false accounting).E+W+N.I.
(2)An offence under any of the following provisions of the Fraud Act 2006 (c. 35)—
(a)section 1 (fraud by false representation, failing to disclose information or abuse of position);
(b)section 6 (possession etc. of articles for use in frauds);
(c)section 7 (making or supplying articles for use in frauds);
(d)section 9 (participating in fraudulent business carried on by sole trader etc.);
(e)section 11 (obtaining services dishonestly).
[F1(2A)An offence under section 199 of the Economic Crime and Corporate Transparency Act 2023 (failure to prevent fraud offences).]
(3)An offence at common law of conspiracy to defraud.
Textual Amendments
F1Sch. 1 para. 7(2A) inserted (26.10.2023 for specified purposes) by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 206(2)(a), 219(1)(2)(b)
Commencement Information
I1Sch. 1 para. 7 in force at 6.4.2008 by S.I. 2008/755, art. 15(1)(b)