SCHEDULE 11 Economic Crime Offences
Economic Crime and Corporate Transparency Act 2023 (2023 c 56) | Legislation

SCHEDULE 11 Economic Crime Offences

Section 193

Common law offences

1

Cheating the public revenue.

2

Conspiracy to defraud.

3

In Scotland, the following offences at common law—

(a)     fraud;

(b)     uttering;

(c)     embezzlement;

(d)     theft.

Statutory offences

4

An offence under any of the following provisions of the Theft Act 1968—

(a)     section 1 (theft);

(b)     section 17 (false accounting);

(c)     section 19 (false statements by company directors etc);

(d)     section 20 (suppression etc of documents);

(e)     section 24A (dishonestly retaining a wrongful credit).

5

An offence under any of the following provisions of the Theft Act (Northern Ireland) 1969—

(a)     section 1 (theft);

(b)     section 17 (false accounting);

(c)     section 18 (false statements by company directors etc);

(d)     section 19 (suppression etc of documents);

(e)     section 23A (dishonestly retaining a wrongful credit).

6

An offence under any of the following provisions of the Customs and Excise Management Act 1979—

(a)     section 68 (offences in relation to exportation of prohibited or restricted goods);

(b)     section 167 (untrue declarations etc);

(c)     section 170 (fraudulent evasion

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