The following Corporate Crime guidance note Produced in partnership with Tom Stocker, partner of Pinsent Masons LLP provides comprehensive and up to date legal information covering:
Businesses and persons in Scotland are subject to some UK-wide reporting duties, such as, under section 330 of the Proceeds of Crime Act 2002 (POCA 2002) (for more information see Practice Notes: Money laundering offences under the Proceeds of Crime 2002—The principal money laundering offences and Authorised disclosure, protected disclosure and appropriate consent). This Practice Note considers the specific reporting duties imposed in Scotland by the Criminal Justice and Licensing (Scotland) Act 2010, ie the duty to report specific predicate offences under that act.
The reporting duty described below (see Failure to report certain offence) applies if there is knowledge or suspicion of offences under sections 28, 29, and 30 of the Criminal Justice and Licensing (Scotland) Act 2010 (CJL(S)A 2010).
Under Criminal Justice and Licensing (Scotland) Act 2010, s 28, it is an offence for a person to agree with at least one other person to act together for the principal purpose of committing or conspiring to commit an indictable offence which is committed with the intention of obtaining a material benefit for any person, or which is an act of violence or a threat made with the intention of obtaining such a benefit in the future (referred to as a ‘serious offence’).
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