England and Wales (by way of a criminal offence in the relevant jurisdiction), and goods obtained by blackmail or fraud (within the meaning of the Fraud Act 2006), though not the object of an offence of theft under this Act, nonetheless qualify as stolen. Section 24A – Dishonestly retaining a wrongful credit This section, added by the Theft (Amendment) Act 1996, prohibits receiving a transfer of money to one's account that one knows or believes derives from theft, blackmail, fraud, or stolen goods, and dishonestly not trying to cancel the transfer. It is an indictable offence with a maximum sentence of ten years. Section 25 – Going equipped This section creates an offence of "going equipped" for burglary or theft. It is described by the marginal note to that section as "going equipped for stealing, etc", and by the preceding crossheading as "possession of housebreaking implements, etc". It includes any item that is designed to be used to carry out a theft or burglary, as well as any items made specifically by a thief for use in committing a burglary, etc. It is an indictable offence with a maximum sentence of three years. The offence originally applied also to the offence under section 15 of this Act, as a statutory version of the common law offence of going equipped for cheat. This application was replaced by section 6 of the Fraud Act 2006. See also Theft Act Notes References Allen, Michael. Textbook on Criminal Law. Oxford: Oxford University Press. (2005) . Criminal Law Revision Committee. 8th Report. Theft and Related Offences. Cmnd. 2977 Griew, Edward. Theft Acts 1968 & 1978, Sweet & Maxwell. Martin, Jacqueline. Criminal Law for A2, Hodder Arnold (2006). Ormerod, David. Smith and Hogan Criminal Law, 11th Ed., Oxford: Oxford University Press. (2005) Smith, J. C. Law of Theft, LexisNexis: London. (1997) External links Text of the Theft Act, as amended Acts of the Parliament of the United Kingdom concerning England and Wales English criminal law United Kingdom Acts of Parliament 1968