2

1

After section 76(3)(aa) of the Serious Organised Crime and Police Act 20052 (offences giving rise to the power to make a financial reporting order) there is added—

ab

a common law offence of conspiracy to defraud,

ac

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

2

After section 76(3)(c) of the Serious Organised Crime and Police Act 2005 there is added—

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)3,

  • 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)4–

  • 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)5 (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)6 (fraudulent evasion of duty),

m

an offence under section 72 of the Value Added Tax Act 1994 (c. 23)7 (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).