Schedule 1, paragraph 25

Amend section 2 (jurisdiction in respect of Group A offences) as follows. In subsection (1), after “means” insert “ (subject to subsection (1A)) ”. After subsection (1) insert— In relation to an offence under section 1 of the Fraud Act 2006 (fraud), “relevant event” includes— if the fraud involved an intention to make a gain and the gain occurred, that occurrence; if the fraud involved an intention to cause a loss or to expose another to a risk of loss and the loss occurred, that occurrence.

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Source: legislation.gov.uk · retrieved 2026-09-04