SI 1392/2007 The Serious Organised Crime and Police Act 2005 (Amendment of Section 76(3)) Order 2007

In force May 4. If a person is convicted of an offence that is mentioned in Section 76(3) of the Serious Organised Crime and Police Act 2005 the court when sentencing or otherwise dealing with the person may also make a financial reporting order in respect of him.

This Order amends Section 76(3) to add the following offences to it:

?A common law offence of conspiracy to defraud.

?Section 17 of the Theft Act 1968 (false accounting).

?A common law offence of bribery.

?Section 1 of the Public Bodies Corrupt Practices Act 1889 (corruption in office).

?The first two offences under Section 1 of the Prevention of Corruption Act 1906 (bribes obtained by or given to agents).

?Section 93A of the Criminal Justice Act 1988 (assisting another to retain the benefit of criminal conduct).

?Section 93B of the Criminal Justice Act 1988 (acquisition, possession or use of proceeds of criminal conduct).

?Section 93C of the Criminal Justice Act 1988 (concealing or transferring proceeds of criminal conduct).

?Section 49 of the Drug Trafficking Act 1994 (concealing or transferring proceeds of drug trafficking).

?Section 50 of the Drug Trafficking Act 1994 (assisting another person to retain the benefit of drug trafficking).

?Section 51 of the Drug Trafficking Act 1994 (acquisition, possession or use of proceeds of drug trafficking).

?Section 15 of the Terrorism Act 2000 (fund-raising for purposes of terrorism).

?Section 16 of the Terrorism Act 2000 (use and possession of money etc. for purposes of terrorism).

?Section 17 of the Terrorism Act 2000 (funding arrangements for purposes of terrorism).

?Section 18 of the Terrorism Act 2000 (money laundering in connection with terrorism).

?Section 329 of the Proceeds of Crime Act 2002 (acquisition, use and possession of criminal property).

?A common law offence of cheating in relation to the public revenue.

?Section 170 of the Customs and Excise Management Act 1979 (fraudulent evasion of duty).

?Section 72 of the Value Added Tax Act 1994 (offences relating to VAT).

?Section 144 of the Finance Act 2000 (fraudulent evasion of income tax).

?Section 35 of the Tax Credits Act 2002 (tax credit fraud).

Financial reporting orders can also be made in respect of attempting, conspiring in or inciting the commission of an offence mentioned above (except a common law offence of conspiracy to defraud) or similarly in respect of aiding, abetting, counselling or procuring the commission of these offences.