§ The Attorney-General
Following advice from the Criminal Law Revision Committee, guidance on the use of the offence of conspiracy to defraud was incorporated into the code for Crown prosecutors following enactment of section 12 of the Criminal Justice Act 1987.
The code for Crown prosecutors has recently been revised. It is intended primarily to provide guidance on the general principles which are applied in the conduct of prosecutions. Detailed guidance on particular offences is not appropriate to the revised code and the paragraphs relating to consiracy to defraud no longer appear. However, the policy and practice of the Crown Prosecution Service in relation to alleged offences of conspiracy to defraud remains unchanged.