SCHEDULES

SCHEDULE 13 U.K.Failure to prevent fraud: fraud offences

Common law offences U.K.

2 In Scotland, the following offences at common law—

(a) fraud;

(b) uttering;

(c) embezzlement.

Commencement Information

I1 Sch. 13 para. 2 in force at Royal Assent for specified purposes, see s. 219(1)(2)(b)