Economic Crime and Corporate Transparency Act 2023

Common law offencesU.K.

This section has no associated Explanatory Notes

3In Scotland, the following offences at common law—

(a)fraud;

(b)uttering;

(c)embezzlement;

(d)theft.

Commencement Information

I1Sch. 12 para. 3 in force at 26.12.2023, see s. 219(3)(a)