The Fraud Act (2006) - Scottish Legislation

Common law fraud is the common ‘catch all’ for most fraud prosecutions in Scotland. Fraud is committed when someone achieves a practical result by the means of a false pretence. In other words, where someone is caused to do something they would not otherwise have done by use of deception

Proving an intention to deceive is essential in all cases, and can often be inferred from the actions of the accused. If the practical result is not achieved there may be a prosecution for attempted fraud. 

The crime of ‘uttering’ occurs when someone tenders ‘as genuine’ a forged document to the prejudice of another person

Forging a document only becomes a crime if it is shown to have been tendered (to an individual or the public at large) with an intention to defraud/cause someone prejudice.