Parliamentary Standards Bill

I have not yet concluded what I was saying. I will come back to answer the points made by the noble and learned Lord, for whom I have the utmost respect. I have to agree with the point that was made earlier, because I am advised—I believe that I have made it clear—that it is well precedented to create a hierarchy of offences, with additional elements leading to more serious offences. I enumerated some examples earlier. The Fraud Act, based on a Law Commission report, deliberately added dishonesty to knowingly making a false statement. In 2006, the Law Commission and Parliament both thought that there was a difference. Section 17 of the Theft Act was also referred to. Providing false information under an allowances claim could potentially amount to false accounting, provided that the additional elements of the offence were made out. False accounting requires destroying or falsifying an account or document required for an accounting purpose, or dishonesty with a view to gain for oneself or another. The Government continue to believe that it is more appropriate for there to be a choice of potential offences, depending on the evidence and the seriousness of the breach. We also continue to believe that it is important that the option of prosecuting for the lesser offence remains available.