2001 年《刑事司法（盗窃和欺诈罪行）法》下新的“盗窃”罪取代了现行普通法规定的非法侵占财产、贪污和欺诈性侵占等罪行，其中还涵盖贪污罪。财产的定义不分是公共财产还是私人财产。
The existing common law offences of larceny, embezzlement, and fraudulent conversion were replaced by a new offence of “theft” under the Criminal Justice (Theft and Fraud Offences) Act 2001, which also covers the embezzlement offence. The definition of property does not distinguish between public or private property.