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38.—(1) This Part applies to two groups of offences—
(a)any offence mentioned in paragraph (2) (a “Group A offence”); and
(b)any offence mentioned in paragraph (3) (a “Group B offence”).
(2) The Group A offences are—
(a)an offence under any of the following provisions of the [1969 c. 16 (N.I.).] Theft Act (Northern Ireland) 1969—
section 1 (theft);
section 15 (obtaining property by deception);
section 16 (obtaining pecuniary advantage by deception);
section 17 (false accounting);
section 18 (false statements by company directors, etc.);
section 19(2) (procuring execution of valuable security by deception);
section 20 (blackmail);
section 21 (handling stolen goods);
(b)an offence under either of the following provisions of the [1978 NI 23.] Theft (Northern Ireland) Order 1978
Article 3 (obtaining services by deception);
Article 4 (avoiding liability by deception);
(c)an offence under any of the following provisions of the [1981 c. 45.] Forgery and Counterfeiting Act 1981—
section 1 (forgery);
section 2 (copying a false instrument);
section 3 (using a false instrument);
section 4 (using a copy of a false instrument);
section 5 (offences which relate to money orders, share certificates, passports, etc.);
(d)the common law offence of cheating in relation to the public revenue.
(3) The Group B offences are—
(a)conspiracy to commit a Group A offence;
(b)conspiracy to defraud;
(c)attempting to commit a Group A offence;
(d)incitement to commit a Group A offence.
(4) The Secretary of State may by order amend paragraph (2) or (3) by adding or removing any offence.