Part 5 – Miscellaneous Failure to prevent fraud Section 200: Fraud offences: supplementary
Section 200 allows the Secretary of State to amend the list of fraud offences to which the new offence applies. The power is exercisable by the Scottish Ministers or the Northern Ireland Department of Justice if the amendment could be made by primary legislation in the Scottish Parliament or Northern Ireland Assembly.
	Subsection (4) requires that any offence added must be one of dishonesty or otherwise of a similar character to those already in the Schedule. The intention of this section is to allow cognate offences to be added if, for instance, new or replacement offences are created, or to remedy a gap in the law.
	Subsection (4), with subsection (7), also allows a money laundering offence under sections 327-329 of the Proceeds of Crime Act 2002 to be added.
	Subsection (6) makes provision for situations where the fraud offence takes place over a period of time crossing more than one financial year of the body: the offence is treated as having been committed on the last day that it was committed.