Section 4(1)

A person is in breach of this section if he— occupies a position in which he is expected to safeguard, or not to act against, the financial interests of another person, dishonestly abuses that position, and intends, by means of the abuse of that position— to make a gain for himself or another, or to cause loss to another or to expose another to a risk of loss.

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