Section 199(1)

A relevant body which is a large organisation (see sections 201 and 202) is guilty of an offence if, in a financial year of the body (“the year of the fraud offence”), a person who is associated with the body (“the associate”) commits a fraud offence intending to benefit (whether directly or indirectly)— the relevant body, or any person to whom, or to whose subsidiary undertaking, the associate provides services on behalf of the relevant body.

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