Section 199(2)

A relevant body is also guilty of an offence under subsection (1) if— an employee of the relevant body commits a fraud offence intending to benefit (whether directly or indirectly) the relevant body, the fraud offence is committed in a financial year of a parent undertaking of which the relevant body is a subsidiary undertaking (“the year of the fraud offence”), and the parent undertaking is a relevant body which is a large organisation.

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