Provisions the documents cite: s.199 (offence; reasonable prevention procedures defence), s.200 (fraud offences), s.201 (large organisation), s.202 (parent undertakings), s.204 (guidance), Schedule 13 (listed fraud offences); in force 1 September 2025
What it requires
s.199 — a relevant body that is a large organisation is guilty of an offence if a person associated with it — an employee, agent or subsidiary, or anyone who performs services for or on its behalf — commits a fraud offence intending to benefit the body, or a person to whom the associate provides services on the body's behalf (the body is not guilty under that second limb if it was itself the intended victim). A fraud offence is an offence listed in Schedule 13 or aiding, abetting, counselling or procuring one. It is a defence to prove that the body had in place such prevention procedures as it was reasonable in all the circumstances to expect, or that it was not reasonable to expect any. s.201 — a large organisation is one that met two or more of these in the financial year before the offence: turnover more than £36 million, balance sheet total more than £18 million, more than 250 employees; s.202 applies group aggregates to a parent undertaking (£36 million net or £43.2 million gross turnover, £18 million net or £21.6 million gross balance sheet, more than 250 employees). s.204 — the Secretary of State must publish guidance on prevention procedures. Below the threshold the offence does not apply, but fraud controls remain relevant to other offences and to the Procurement Act 2023 exclusion grounds.
The instrument itself: https://www.legislation.gov.uk/ukpga/2023/56. The summary above is our plain-English reading, not the text of the instrument — always work from the source.
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