Criminal Justice (Theft and Fraud Offences) Act, 2001

Fraud affecting European Communities' financial interests.

42.—A person who—

(a) commits in whole or in part any fraud affecting the European Communities' financial interests,

(b) participates in, instigates or attempts any such fraud, or

(c) obtains the benefit of, or derives any pecuniary advantage from, any such fraud,

is guilty of an offence and is liable on conviction on indictment to a fine or imprisonment for a term not exceeding 5 years or both.