PART I GENERAL

F1Prescribed offences: section 6B(14)(b) of the Act2A

1

Paragraphs (2) to (4) prescribe offences which are relevant offences for the purpose of sections 6B and 7 of the Act where section 6B(14)(b)(i), (ii) or (iii) of the Act applies.

2

In England and Wales, offences under—

a

section 8 of the Accessories and Abettors Act 1861;

b

section 1 of the Criminal Law Act 1977;

c

section 1, 3, 4 or 5 of the Forgery and Counterfeiting Act 1981;

d

section 6 or 7 of the Fraud Act 2006; and

e

section 44, 45 or 46 of the Serious Crime Act 2007.

3

In England, Wales or Scotland, offences under—

a

section 182 of the Administration Act ;

b

section 327, 328 or 329 of the Proceeds of Crime Act 2002; and

c

section 4, 5 or 6 of the Identity Documents Act 2010.

4

In Scotland—

a

the common law offences of—

i

conspiracy to defraud;

ii

embezzlement;

iii

fraud;

iv

fraudulent scheme; and

v

uttering;

b

offences under—

i

section 44 of the Criminal Law (Consolidation) (Scotland) Act 1995;

ii

section 28 or 30 of the Criminal Justice and Licensing (Scotland) Act 2010 (“the 2010 Act”); and

c

offences to which section 29 of the 2010 Act (offences aggravated by connection with serious organised crime) applies.

5

Paragraphs (6) and (7) prescribe offences which are relevant offences for the purpose of sections 6B and 7 of the Act where section 6B(14)(b)(i) or (ii) of the Act applies.

6

In England and Wales, offences under section 1 of the Fraud Act 2006.

7

In England, Wales or Scotland, offences under—

a

section 111A of the Administration Act ;

b

section 35 of the Tax Credits Act 2002.