SCHEDULES

SCHEDULE 11Economic crime offences

Section 193

Common law offences

I18I111

Cheating the public revenue.

I30I82

Conspiracy to defraud.

I43I413

In Scotland, the following offences at common law—

a

fraud;

b

uttering;

c

embezzlement;

d

theft.

Statutory offences

I7I244

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).

I40I225

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).

I2I216

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).

I34I357

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

I44I278

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

I26I329

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

I42I3610

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).

I3I1511

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).

I33I912

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).

I37I1613

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).

I4I1914

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).

I13I1415

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).

I12I116

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

I17I3117

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).

I23I2018

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).

I25I1019

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

I38I520

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

I6I3921

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

I29I2822

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.