Economic Crime and Corporate Transparency Act 2023

Section 193

SCHEDULE 11 U.K. Economic crime offences

Common law offences U.K.

1 Cheating the public revenue.

Commencement Information

I1 Sch. 11 para. 1 in force at Royal Assent for specified purposes, see s. 219(1)(2)(b)

I2 Sch. 11 para. 1 in force at 15.1.2024 in so far as not already in force by S.I. 2023/1206, reg. 3(j)

2 Conspiracy to defraud.

Commencement Information

I3 Sch. 11 para. 2 in force at Royal Assent for specified purposes, see s. 219(1)(2)(b)

I4 Sch. 11 para. 2 in force at 15.1.2024 in so far as not already in force by S.I. 2023/1206, reg. 3(j)

3 In Scotland, the following offences at common law—

(a) fraud;

(b) uttering;

(c) embezzlement;

(d) theft.

Commencement Information

I5 Sch. 11 para. 3 in force at Royal Assent for specified purposes, see s. 219(1)(2)(b)

I6 Sch. 11 para. 3 in force at 15.1.2024 in so far as not already in force by S.I. 2023/1206, reg. 3(j)

Statutory offences U.K.

4 An offence under any of the following provisions of the Theft Act 1968—

(a) section 1 (theft);

(b) section 17 (false accounting);

(c) section 19 (false statements by company directors etc);

(d) section 20 (suppression etc of documents);

(e) section 24A (dishonestly retaining a wrongful credit).

Commencement Information

I7 Sch. 11 para. 4 in force at Royal Assent for specified purposes, see s. 219(1)(2)(b)

I8 Sch. 11 para. 4 in force at 15.1.2024 in so far as not already in force by S.I. 2023/1206, reg. 3(j)

5 An offence under any of the following provisions of the Theft Act (Northern Ireland) 1969—

(a) section 1 (theft);

(b) section 17 (false accounting);

(c) section 18 (false statements by company directors etc);

(d) section 19 (suppression etc of documents);

(e) section 23A (dishonestly retaining a wrongful credit).

Commencement Information

I9 Sch. 11 para. 5 in force at Royal Assent for specified purposes, see s. 219(1)(2)(b)

I10 Sch. 11 para. 5 in force at 15.1.2024 in so far as not already in force by S.I. 2023/1206, reg. 3(j)

6 An offence under any of the following provisions of the Customs and Excise Management Act 1979—

(a) section 68 (offences in relation to exportation of prohibited or restricted goods);

(b) section 167 (untrue declarations etc);

(c) section 170 (fraudulent evasion of duty).

Commencement Information

I11 Sch. 11 para. 6 in force at Royal Assent for specified purposes, see s. 219(1)(2)(b)

I12 Sch. 11 para. 6 in force at 15.1.2024 in so far as not already in force by S.I. 2023/1206, reg. 3(j)

7 An offence under the Forgery and Counterfeiting Act 1981 (forgery, counterfeiting and kindred offences).

Commencement Information

I13 Sch. 11 para. 7 in force at Royal Assent for specified purposes, see s. 219(1)(2)(b)

I14 Sch. 11 para. 7 in force at 15.1.2024 in so far as not already in force by S.I. 2023/1206, reg. 3(j)

8 An offence under section 72 of the Value Added Tax Act 1994 (fraudulent evasion of VAT).

Commencement Information

I15 Sch. 11 para. 8 in force at Royal Assent for specified purposes, see s. 219(1)(2)(b)

I16 Sch. 11 para. 8 in force at 15.1.2024 in so far as not already in force by S.I. 2023/1206, reg. 3(j)

9 An offence under section 46A of the Criminal Law (Consolidation) (Scotland) Act 1995 (false monetary instruments).

Commencement Information

I17 Sch. 11 para. 9 in force at Royal Assent for specified purposes, see s. 219(1)(2)(b)

I18 Sch. 11 para. 9 in force at 15.1.2024 in so far as not already in force by S.I. 2023/1206, reg. 3(j)

10 An offence under any of the following sections of the Financial Services and Markets Act 2000—

(a) section 23 (contravention of prohibition on carrying on regulated activity unless authorised or exempt);

(b) section 25 (contravention of restrictions on financial promotion);

(c) section 85 (prohibition of dealing etc in transferable securities without approved prospectus);

(d) section 398 (misleading the FCA or PRA).

Commencement Information

I19 Sch. 11 para. 10 in force at Royal Assent for specified purposes, see s. 219(1)(2)(b)

I20 Sch. 11 para. 10 in force at 15.1.2024 in so far as not already in force by S.I. 2023/1206, reg. 3(j)

11 An offence under any of the following sections of the Terrorism Act 2000—

(a) section 15 (fund-raising);

(b) section 16 (use and possession);

(c) section 17 (funding arrangements);

(d) section 18 (money laundering);

(e) section 63 (terrorist finance: jurisdiction).

Commencement Information

I21 Sch. 11 para. 11 in force at Royal Assent for specified purposes, see s. 219(1)(2)(b)

I22 Sch. 11 para. 11 in force at 15.1.2024 in so far as not already in force by S.I. 2023/1206, reg. 3(j)

12 An offence under any of the following sections of the Proceeds of Crime Act 2002—

(a) section 327 (concealing etc criminal property);

(b) section 328 (arrangements facilitating acquisition etc of criminal property);

(c) section 329 (acquisition, use and possession of criminal property);

(d) section 330 (failing to disclose knowledge or suspicion of money laundering);

(e) section 333A (tipping off).

Commencement Information

I23 Sch. 11 para. 12 in force at Royal Assent for specified purposes, see s. 219(1)(2)(b)

I24 Sch. 11 para. 12 in force at 15.1.2024 in so far as not already in force by S.I. 2023/1206, reg. 3(j)

13 An offence under any of the following sections of the Companies Act 2006—

(a) section 658 (general rule against limited company acquiring its own shares);

(b) section 680 (prohibited financial assistance);

(c) section 993 (fraudulent trading).

Commencement Information

I25 Sch. 11 para. 13 in force at Royal Assent for specified purposes, see s. 219(1)(2)(b)

I26 Sch. 11 para. 13 in force at 15.1.2024 in so far as not already in force by S.I. 2023/1206, reg. 3(j)

14 An offence under any of the following sections of the Fraud Act 2006—

(a) section 1 (fraud);

(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);

(e) section 11 (obtaining services dishonestly).

Commencement Information

I27 Sch. 11 para. 14 in force at Royal Assent for specified purposes, see s. 219(1)(2)(b)

I28 Sch. 11 para. 14 in force at 15.1.2024 in so far as not already in force by S.I. 2023/1206, reg. 3(j)

15 An offence under any of the following sections of the Bribery Act 2010—

(a) section 1 (bribing another person);

(b) section 2 (being bribed);

(c) section 6 (bribery of foreign public officials);

(d) section 7 (failure of commercial organisations to prevent bribery).

Commencement Information

I29 Sch. 11 para. 15 in force at Royal Assent for specified purposes, see s. 219(1)(2)(b)

I30 Sch. 11 para. 15 in force at 15.1.2024 in so far as not already in force by S.I. 2023/1206, reg. 3(j)

16 An offence under section 49 of the Criminal Justice and Licensing (Scotland) Act 2010 (possession, making or supplying articles for use in frauds).

Commencement Information

I31 Sch. 11 para. 16 in force at Royal Assent for specified purposes, see s. 219(1)(2)(b)

I32 Sch. 11 para. 16 in force at 15.1.2024 in so far as not already in force by S.I. 2023/1206, reg. 3(j)

17 An offence under any of the following sections of the Financial Services Act 2012—

(a) section 89 (misleading statements);

(b) section 90 (misleading impressions);

(c) section 91 (misleading statements etc in relation to benchmarks).

Commencement Information

I33 Sch. 11 para. 17 in force at Royal Assent for specified purposes, see s. 219(1)(2)(b)

I34 Sch. 11 para. 17 in force at 15.1.2024 in so far as not already in force by S.I. 2023/1206, reg. 3(j)

18 An offence under section 45 or 46 of the Criminal Finances Act 2017 (failure to prevent the facilitation of UK tax evasion offences or foreign tax evasion offences).

Commencement Information

I35 Sch. 11 para. 18 in force at Royal Assent for specified purposes, see s. 219(1)(2)(b)

I36 Sch. 11 para. 18 in force at 15.1.2024 in so far as not already in force by S.I. 2023/1206, reg. 3(j)

19 An offence under regulation 86 of the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017.

Commencement Information

I37 Sch. 11 para. 19 in force at Royal Assent for specified purposes, see s. 219(1)(2)(b)

I38 Sch. 11 para. 19 in force at 15.1.2024 in so far as not already in force by S.I. 2023/1206, reg. 3(j)

20 An offence under regulations made under section 49 of the Sanctions and Anti-Money Laundering Act 2018 (money laundering and terrorist financing etc).

Commencement Information

I39 Sch. 11 para. 20 in force at Royal Assent for specified purposes, see s. 219(1)(2)(b)

I40 Sch. 11 para. 20 in force at 15.1.2024 in so far as not already in force by S.I. 2023/1206, reg. 3(j)

21 An offence under section 199 of this Act (failure to prevent fraud).

Commencement Information

I41 Sch. 11 para. 21 in force at Royal Assent for specified purposes, see s. 219(1)(2)(b)

I42 Sch. 11 para. 21 in force at 15.1.2024 in so far as not already in force by S.I. 2023/1206, reg. 3(j)

22 (1) An offence under an instrument made under section 2(2) of the European Communities Act 1972 for the purpose of implementing, or otherwise in relation to, EU obligations created or arising by or under an EU financial sanctions Regulation.

(2) An offence under an Act or under subordinate legislation where the offence was created for the purpose of implementing a UN financial sanctions Resolution.

(3) An offence under paragraph 7 of Schedule 3 to the Anti-terrorism, Crime and Security Act 2001 (freezing orders).

(4) An offence under paragraph 30 or 30A of Schedule 7 to the Counter-Terrorism Act 2008 where the offence relates to a requirement of the kind mentioned in paragraph 13 of that Schedule.

(5) An offence under paragraph 31 of Schedule 7 to the Counter-Terrorism Act 2008.

(6) An offence under regulations made under section 1 of the Sanctions and Anti-Money Laundering Act 2018 (sanctions regulations).

(7) In this paragraph—

• “EU financial sanctions Regulation” and “UN financial sanctions Resolution” have the same meanings as in Part 8 of the Policing and Crime Act 2017 (see section 143 of that Act);

• “subordinate legislation” has the same meaning as in the Interpretation Act 1978.

Commencement Information

I43 Sch. 11 para. 22 in force at Royal Assent for specified purposes, see s. 219(1)(2)(b)

I44 Sch. 11 para. 22 in force at 15.1.2024 in so far as not already in force by S.I. 2023/1206, reg. 3(j)