UK Offence Report

Offences made under the In accordance with section 56(1) of the Finance Act 1973

17 statutory instruments made under this Act create 663 criminal offences between them.

These are offences created by secondary legislation made under the Act — not the offences in the Act itself. An Act that creates a power to make regulations, and regulations that then create offences, is the ordinary route by which most of the criminal law is made, and it is the route this report follows.

Instruments made under it