# Fraud Act 2006, Section 5: “Gain” and “loss”

Extent: E+W+N.I.

(1) The references to gain and loss in sections 2 to 4 are to be read in accordance with this section.
(2) “Gain” and “loss”—
(a) extend only to gain or loss in money or other property;
(b) include any such gain or loss whether temporary or permanent;
and “property” means any property whether real or personal (including things in action and other intangible property).
(3) “Gain” includes a gain by keeping what one has, as well as a gain by getting what one does not have.
(4) “Loss” includes a loss by not getting what one might get, as well as a loss by parting with what one has.

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Source: https://www.legislation.gov.uk/ukpga/2006/35/section/5 (the official version)
Page: https://openlegislation.uk/fraud-act-2006/section-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.