Schedule 1, paragraph 31(2)
FA 2006
Fraud Act 2006 · United Kingdom
After paragraph 12(1) of that Schedule insert— “Deception” means any deception (whether deliberate or reckless) by words or conduct as to fact or as to law, including a deception as to the present intentions of the person using the deception or any other person.
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Source: legislation.gov.uk · retrieved 2026-09-04