Section 199
SCHEDULE 13U.K.Failure to prevent fraud: fraud offences
Common law offencesU.K.
1Cheating the public revenue.
Commencement Information
I1Sch. 13 para. 1 in force at Royal Assent for specified purposes, see s. 219(1)(2)(b)
2In Scotland, the following offences at common law—
(a)fraud;
(b)uttering;
(c)embezzlement.
Commencement Information
I2Sch. 13 para. 2 in force at Royal Assent for specified purposes, see s. 219(1)(2)(b)
Statutory offencesU.K.
3An offence under any of the following provisions of the Theft Act 1968—
(a)section 17 (false accounting);
(b)section 19 (false statements by company directors etc).
Commencement Information
I3Sch. 13 para. 3 in force at Royal Assent for specified purposes, see s. 219(1)(2)(b)
4An offence under any of the following provisions of the Theft Act (Northern Ireland) 1969—
(a)section 17 (false accounting);
(b)section 18 (false statements by company directors etc).
Commencement Information
I4Sch. 13 para. 4 in force at Royal Assent for specified purposes, see s. 219(1)(2)(b)
5An offence under section 993 of the Companies Act 2006 (fraudulent trading).
Commencement Information
I5Sch. 13 para. 5 in force at Royal Assent for specified purposes, see s. 219(1)(2)(b)
6An offence under any of the following provisions of the Fraud Act 2006—
(a)section 1 (fraud);
(b)section 9 (participating in fraudulent business carried on by sole trader);
(c)section 11 (obtaining services dishonestly).
Commencement Information
I6Sch. 13 para. 6 in force at Royal Assent for specified purposes, see s. 219(1)(2)(b)