CIMA BA4 Syllabus C. CONTRACT AND EMPLOYMENT LAW - Money Laundering - Notes 1 / 5
Giving appearance that Criminal proceeds come from legal source
How to do it!
Placement – Put the proceeds into a legal business activity
Layering – Transfer the money from place to place, concealing its criminal origins
Integration – Buying legitimate assets etc
Categories Of Offence
Laundering – being the offences of concealing, disguising, converting, transferring, or removing criminal property from the UK
Failure to report – if you suspect someone is money laundering and don't report it - you've committed an offence (if working in a regulated industry, ie accountants)
Tipping off – warning someone that they are being investigated for money laundering
Penalties
Laundering –Max 14 years prison, and/or a fine.
Failure to report – Max five years prison, and/or a fine
Tipping off – Max two years prison, and/or a fine
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Syllabus C. CONTRACT AND EMPLOYMENT LAW
C2a. Contract Of Employment
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Syllabus C. CONTRACT AND EMPLOYMENT LAW
C2b. Policies and Practices