Economic Crime and Corporate Transparency Act 2023 (c. 56)

SCHEDULES

SCHEDULE 12 U.K. Criminal liability of bodies: economic crimes

Common law offences U.K.

3 In Scotland, the following offences at common law—

(a) fraud;

(b) uttering;

(c) embezzlement;

(d) theft.

Commencement Information

I1 Sch. 12 para. 3 in force at 26.12.2023, see s. 219(3)(a)