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Schedule 11, paragraph 5

ECCTA 2023

An offence under any of the following provisions of the Theft Act (Northern Ireland) 1969— section 1 (theft); section 17 (false accounting); section 18 (false statements by company directors etc); section 19 (suppression etc of documents); section 23A (dishonestly retaining a wrongful credit).

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