Theft Act 1968
Paragraph 3 omits section 15B, which is no longer needed, as it is mainly supplementary to 15A which is being repealed by paragraph 1.
Paragraph 4 removes the references in section 18(1) of the 1968 Act (liability of company officers) to sections 15 and 16, which are repealed by paragraph 1. As explained above, the effect of section 18 is reproduced for all the new offences in this Act by section 12.
Paragraph 5 removes the reference in section 20(3) of the 1968 Act (which defines “deception” for the purposes of the offence - in subsection (2) - of procuring a valuable security by deception) to section 15, which is repealed by the Act. Section 20(2) of the 1968 Act is repealed by paragraph 1, so there is no need for any replacement provision.
Paragraph 6 makes two amendments of section 24 of the 1968 Act (scope of offences relating to stolen goods).
	It replaces the reference in section 24(4) to section 15 with a reference to fraud within the meaning of the Act.
	It adds a new subsection (5) to section 24 which provides that, in section 24(1), the reference to the commencement of the 1968 Act shall be read as a reference to the commencement of the Fraud Act 2006 and the reference to offences under section 15 shall be read as a reference to the general fraud offence in section 1 of this Act.
Paragraph 7 makes three amendments of section 24A of the 1968 Act (on dishonestly retaining a wrongful credit, which was inserted by the 1996 Act as a result of R v Preddy [1996] AC 815).
	It deletes the existing subsections (3) and (4), which deal with the meaning of “wrongful”, and replaces them with a new subsection (2A). The effect is that the existing references to offences under section 15A are replaced by a reference to the general fraud offence in section 1 of the Act.
	The second change is consequential on the above - it renumbers as (2A) the existing reference to subsection (4) in subsection (7).
	It replaces the existing subsection (9), which says that “account” and “money” shall be construed in accordance with 15B. Although section 15B is repealed in paragraph 3, the substance of subsections (3) to (5) needs to be preserved for the sake of section 24A. This paragraph does this by inserting them as subsections (9) to (11) of section 24A, which is now their more natural home. (But the reference to the euro is dropped­­ - it is no longer needed now that the euro is a currency.) It also expands the definition of “account” to include accounts kept with issuers of electronic money.
Paragraph 8 amends section 25 (going equipped). Section 25 will be replaced as far as its application to fraud is concerned by sections 6 to 8 of the Act. Therefore, section 25 needs modifying so that the references to “cheats” in subsection (1), (3) and (5) are removed because the term “cheat” is defined by reference to section 15 of the 1968 Act.