Paragraph 23 I1

(1)

An offence under section 17 of the Theft Act (Northern Ireland) 1969 (c. 16 (N.I.)) (false accounting).

(2)

An offence under any of the following provisions of the Fraud Act 2006 (c. 35)—

(a)

section 1 (fraud by false representation, failing to disclose information or abuse of position);

(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 etc.);

(e)

section 11 (obtaining services dishonestly).

F1(2A)

An offence under section 199 of the Economic Crime and Corporate Transparency Act 2023 (failure to prevent fraud offences).

(3)

An offence at common law of conspiracy to defraud.

Annotations

F1: Sch. 1 para. 23(2A) inserted (26.10.2023 for specified purposes, 1.9.2025 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 206(2)(c), 219(1)(2)(b); S.I. 2025/349, reg. 3