Serious Organised Crime and Police Act 2005

76Financial reporting orders: makingE+W

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(1)A court sentencing or otherwise dealing with a person convicted of an offence mentioned in subsection (3) may also make a financial reporting order in respect of him.

(2)But it may do so only if it is satisfied that the risk of the person's committing another offence mentioned in subsection (3) is sufficiently high to justify the making of a financial reporting order.

(3)The offences are—

[F1(aa)an offence under either of the following provisions of the Fraud Act 2006—

(i)section 1 (fraud),

(ii)section 11 (obtaining services dishonestly),]

[F2(ab)a common law offence of conspiracy to defraud,

(ac)an offence under section 17 of the Theft Act 1968 (c. 60) (false accounting),]

(c)any offence specified in Schedule 2 to the Proceeds of Crime Act 2002 (c. 29) (“lifestyle offences”).

[F3(d)a common law offence of bribery,

(e)an offence under section 1 of the Public Bodies Corrupt Practices Act 1889 (c. 69) (corruption in office),

(f)the first two offences under section 1 of the Prevention of Corruption Act 1906 (c. 34) (bribes obtained by or given to agents),

(g)an offence under any of the following provisions of the Criminal Justice Act 1988 (c. 33)–

  • section 93A (assisting another to retain the benefit of criminal conduct),

  • section 93B (acquisition, possession or use of proceeds of criminal conduct),

  • section 93C (concealing or transferring proceeds of criminal conduct),

(h)an offence under any of the following provisions of the Drug Trafficking Act 1994 (c. 37)–

  • section 49 (concealing or transferring proceeds of drug trafficking),

  • section 50 (assisting another person to retain the benefit of drug trafficking),

  • section 51 (acquisition, possession or use of proceeds of drug trafficking),

(i)an offence under any of the following provisions of the Terrorism Act 2000 (c. 11)–

  • section 15 (fund-raising for purposes of terrorism),

  • section 16 (use and possession of money etc. for purposes of terrorism),

  • section 17 (funding arrangements for purposes of terrorism),

  • section 18 (money laundering in connection with terrorism),

(j)an offence under section 329 of the Proceeds of Crime Act 2002 (c. 29) (acquisition, use and possession of criminal property),

(k)a common law offence of cheating in relation to the public revenue,

(l)an offence under section 170 of the Customs and Excise Management Act 1979 (c. 2) (fraudulent evasion of duty),

(m)an offence under section 72 of the Value Added Tax Act 1994 (c. 23) (offences relating to VAT),

(n)an offence under section 144 of the Finance Act 2000 (c. 17) (fraudulent evasion of income tax),

(o)an offence under section 35 of the Tax Credits Act 2002 (c. 21) (tax credit fraud),

(p)an offence of attempting, conspiring in or inciting the commission of an offence mentioned in paragraphs (aa), (ac) or (d) to (o),

(q)an offence of aiding, abetting, counselling or procuring the commission of an offence mentioned in paragraphs (aa), (ac) or (d) to (o).]

(4)The Secretary of State may by order amend subsection (3) so as to remove an offence from it or add an offence to it.

(5)A financial reporting order—

(a)comes into force when it is made, and

(b)has effect for the period specified in the order, beginning with the date on which it is made.

(6)If the order is made by a magistrates' court, the period referred to in subsection (5)(b) must not exceed 5 years.

(7)Otherwise, that period must not exceed—

(a)if the person is sentenced to imprisonment for life, 20 years,

(b)otherwise, 15 years.

Textual Amendments

F1S. 76(3)(aa) substituted for s. 76(a)(b) (15.1.2007) by Fraud Act 2006 (c. 35), s. 15(1), Sch. 1 para. 36; S.I. 2006/3200, art. 2

Commencement Information

I1S. 76 in force at 1.4.2006 by S.I. 2006/378, art. 4(1), Sch. para. 11 (with art. 4(2)-(7))