Section 199(4)

It is a defence for the relevant body to prove that, at the time the fraud offence was committed— the body had in place such prevention procedures as it was reasonable in all the circumstances to expect the body to have in place, or it was not reasonable in all the circumstances to expect the body to have any prevention procedures in place.

← 3 · All articles · 5 →

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