Abstract

This chapter discusses the importance of staying up to date with the current law and understanding how this impacts on investigations and decisions concerning fraud. Changes to the law are made so that the law does not become outdated and remains relevant in the face of emerging threats. This also means that we can react to society's demand for tougher sanctions. It should be noted that the majority of the law applicable to England and Wales will also cover Northern Ireland (NI); however, there are subtle differences, and the investigator operating within NI will need to refer to the appropriate statute to check its nuances. The chapter then looks at the Fraud Act 2006, the Bribery Act 2010, and the Proceeds of Crime Act 2002 (money laundering offences). It also considers the Theft Act 1968 (false accounting, section 17), the Computer Misuse Act (CMA) 1990, the Financial Services and Markets Act (FSMA) 2000, and the Insolvency Act 1986. Finally, the chapter assesses identity crime-related legislation.