ABSTRACT
Legislation is the corner stone to both the criminal route and any likely civil proceedings both in the UK and in international countries whose systems are based on the English model. There is a tendency in books and articles about fraud and corruption legislation and in general tomes on such matters for the author to feel the urge to 'translate' the legislation for the benefit or ease of the reader. Contractor fraud against government funded programmes and related activity, such as defence contractor and healthcare insurance fraud, has been a major concern in the US for a long time. Nigeria's legal system is unique in that it is not only based on English Common Law, but also contains much English Common Law within it. Except where otherwise specified in Nigerian legislation, all English Common Law in existence prior to 1900 still applies.
