Base fraud offence
A listed underlying offence in Schedule 13 to ECCTA that can form the fraud conduct for s.199; conspiracy to defraud is not listed in Schedule 13.
Source baseline: 2026-06-15
Plain-language use
The offence starts with a listed fraud offence, so evidence reviews need to identify the alleged conduct and the relevant Schedule 13 category.
Safe use: Use for triage and source tagging; do not treat category selection as legal advice.
Official sources
- Economic Crime and Corporate Transparency Act 2023
Royal Assent 2023-10-26; accessed 2026-06-15.
- Home Office failure-to-prevent-fraud guidance v1.5
Updated 2025-10-10; accessed 2026-06-15.