Reporting duties in Scotland under the Criminal Justice and Licensing (Scotland) Act 2010
Produced in partnership with Tom Stocker of Pinsent Masons

The following Corporate Crime practice note produced in partnership with Tom Stocker of Pinsent Masons provides comprehensive and up to date legal information covering:

  • Reporting duties in Scotland under the Criminal Justice and Licensing (Scotland) Act 2010
  • Reporting duties in Scotland under the Criminal Justice and Licensing (Scotland) Act 2010
  • Predicate offences
  • Failure to report certain offence
  • Privilege
  • Reasonable excuse defence
  • Disclosure to a police constable

Reporting duties in Scotland under the Criminal Justice and Licensing (Scotland) Act 2010

Reporting duties in Scotland under the Criminal Justice and Licensing (Scotland) Act 2010

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 Act 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 (CJL(S)A 2010), ie the duty to report specific predicate offences under that act.

Predicate offences

The reporting duty described below (see Failure to report certain offence) applies if there is knowledge or suspicion of offences under CJL(S)A 2010, ss 28, 29, 30.

Under CJL(S)A 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:

  1. committed with the intention of obtaining a material benefit for any person, or

  2. 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’)

CJL(S)A 2010, s 28 therefore applies where two or more persons have agreed

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