SCHEDULE 17Deferred prosecution agreements
Part 2Offences in relation to which a DPA may be entered into
Statutory offences
17
An offence under any of the following sections of the Theft Act 1968—
(a)
section 1 (theft);
(b)
section 17 (false accounting);
(c)
section 20 (suppression etc of documents);
(d)
section 24A (dishonestly retaining a wrongful credit).
18
An offence under any of the following sections 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 of duty etc).
19
An offence under any of the following sections of the Forgery and Counterfeiting Act 1981—
(a)
section 1 (forgery);
(b)
section 2 (copying a false instrument);
(c)
section 3 (using a false instrument);
(d)
section 4 (using a copy of a false instrument);
(e)
section 5 (offences relating to money orders, share certificates, passports etc).
20
An offence under section 450 of the Companies Act 1985 (destroying, mutilating etc company documents).
21
An offence under section 72 of the Value Added Tax Act 1994 (fraudulent evasion of VAT).
22
An offence under any of the following sections of the Financial Services and Markets Act 2000—
(a)
section 23 (contravention of prohibition of carrying on regulated activity unless authorised or exempt);
(b)
section 25 (contravention of restrictions on financial promotion);
(c)
section 85 (prohibition of dealing etc in transferable securities without approved prospectus);
(d)
section 346 (provision of false or misleading statements to auditor or actuary);
(e)
section 397 (misleading statements and practices);
(f)
section 398 (misleading the FSA).
23
An offence under any of the following sections of the Proceeds of Crime Act 2002—
(a)
section 327 (concealing etc criminal property);
(b)
section 328 (arrangements facilitating acquisition etc of criminal property);
(c)
section 329 (acquisition, use and possession of criminal property);
(d)
section 330 (failing to disclose knowledge or suspicion of money laundering);
(e)
section 333A (tipping off).
24
An offence under any of the following sections of the Companies Act 2006—
(a)
section 658 (general rule against limited company acquiring its own shares);
(b)
section 680 (prohibited financial assistance);
(c)
section 993 (fraudulent trading).
25
An offence under any of the following sections of the Fraud Act 2006—
(a)
section 1 (fraud);
(b)
section 6 (possession etc of articles for use in frauds);
(c)
section 7 (making or supplying articles for use in frauds);
(d)
section 11 (obtaining services dishonestly).
26
An offence under any of the following sections of the Bribery Act 2010—
(a)
section 1 (bribing another person);
(b)
section 2 (being bribed);
(c)
section 6 (bribery of foreign public officials);
(d)
section 7 (failure of commercial organisations to prevent bribery).
27
An offence under regulation 45 of the Money Laundering Regulations 2007 (S.I. 2007/2157).