Fraud Bill [HL]

moved Amendment No. 26:"After Clause 11, insert the following new clause—"    ““ABOLITION OF OFFENCE OF CHEATING THE PUBLIC REVENUE    The common law offence of cheating the public revenue is abolished.”” The noble Lord said: The Minister may think that this amendment is definitely out of area. I came upon it because I had the privilege of meeting Professor Ormerod of Leeds University, who is now the learned editor of the great textbook, Criminal Law bySmith and Hogan. Professor Ormerod is also a great expert on the offence of cheating the public revenue. I was discussing the issue of conspiracy to defraud with him, and he said ““If you think conspiracy to defraud is an ill-defined offence, what about the offence of cheating the Revenue?””. That offence is even wider than conspiracy to defraud, and is committed whenever a person dishonestly does anything to the pecuniary disadvantage of the king, by act or omission. It is an offence of very long standing. If the Minister is not tempted by our submissions on conspiracy to defraud, he may feel better disposed towards the suggestion that lies behind this amendment. I beg to move.