Common law offences
1 Cheating the public revenue.
2 Conspiracy to defraud.
3 In Scotland, the following offences at common law -
(a) fraud;
(b) uttering;
(c) embezzlement;
(d) theft.
Statutory offences
4 An offence under any of the following provisions of the Theft Act 1968 -
(a) section 1 (theft);
(b) section 17 (false accounting);
(c) section 19 (false statements by company directors etc);
(d) section 20 (suppression etc of documents);
(e) section 24A (dishonestly retaining a wrongful credit).
5 An offence under any of the following provisions of the Theft Act (Northern Ireland) 1969 -
(a) section 1 (theft);
(b) section 17 (false accounting);
(c) section 18 (false statements by company directors etc);
(d) section 19 (suppression etc of documents);
(e) section 23A (dishonestly retaining a wrongful credit).
6 An offence under any of the following provisions of the Customs and Excise Management Act 1979 -
(a) section 68 (offences in relation to exportation of prohibited or
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