BIM43130 - Specific deductions: crime (expenditure involving): criminal payments: Public Bodies Corrupt Practices Act 1889

The 1889 Act is aimed at payments to corrupt public officials (defined as member, officer, or servant of a public body). This covers, for example, bribes to secure a contract.

The Act says it is an offence for anyone corruptly to solicit, receive or agree to receive, for himself or any other person, any gift, loan, fee or reward, or other advantages as an inducement to or as a reward for any member, officer or servant of a public body doing or not doing anything in relation to any matter in which the public body is concerned. It is similarly an offence to give, promise or offer such a gift, loan, fee, reward or other advantage.

The definition of ’public body', which was arguably restricted to local bodies in the 1889 Act, was extended to central government by the Prevention of Corruption Act 1906. The definition now includes “local and public authorities of all descriptions”.