# Economic Crime and Corporate Transparency Act 2023, Paragraph 2


In Scotland, the following offences at common law—
(a) fraud;
(b) uttering;
(c) embezzlement.

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Source: https://www.legislation.gov.uk/ukpga/2023/56/schedule/13/paragraph/2 (the official version)
Page: https://openlegislation.uk/economic-crime-and-corporate-transparency-act-2023/schedule-13/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.