Section 77: Financial reporting orders: making in Scotland
181.This section makes similar provision to section 76 in respect of Scotland.
182.The offences set out in subsection (3) are at common law, the offence of fraud and lifestyle offences under Schedule 4 to the Proceeds of Crime Act 2002.Subsection (4) confers a power on the Scottish Ministers to amend that list of offences by order subject to affirmative resolution procedure in the Scottish Parliament.
183.Subsections (6) and (7) provide for a maximum duration of the order of 5 years when made by a Sheriff and 15 years when made in the High Court of Justiciary (20 years for those sentenced to life imprisonment).