in respect of which the offences are committed is $75 000 or more; (k) section 178 (giving or receiving false or misleading receipt or account with intent to defraud or deceive principal) where— (i) only one offence is charged and the amount intended to be defrauded is $50 000 or more; or (ii) more than one offence is charged and the offences are founded on the same facts or form or are part of a series of offences of the same or similar character and the combined amounts intended to be defrauded are $75 000 or more; (l) section 179 (gift or receipt of secret commission in return for advice) where— (i) only one offence is charged and the valuable consideration in respect of which the offence is committed is $50 000 or more; or (ii) more than one offence is charged and the offences are founded on the same facts or form or are part of a series of offences of the same or similar character and the valuable consideration in respect of which the offences are committed is $75 000 or more; (m) section 180 (secret commission to trustee in return for substituted appointment) where— (i) only one offence is charged and the valuable consideration in respect of which the offence is committed is $50 000 or more; or (ii) more than one offence is charged and the offences are founded on the same facts or form or are part of a series of offences of the same or similar character and the valuable consideration in respect of which the offences are committed is $75 000 or more;
in respect of which the offences are committed is $75 000 or more; (k) section 178 (giving or receiving false or misleading receipt or account with intent to defraud or deceive principal) where— (i) only one offence is charged and the amount intended to be defrauded is $50 000 or more; or (ii) more than one offence is charged and the offences are founded on the same facts or form or are part of a series of offences of the same or similar character and the combined amounts intended to be defrauded are $75 000 or more; (l) section 179 (gift or receipt of secret commission in return for advice) where— (i) only one offence is charged and the valuable consideration in respect of which the offence is committed is $50 000 or more; or (ii) more than one offence is charged and the offences are founded on the same facts or form or are part of a series of offences of the same or similar character and the valuable consideration in respect of which the offences are committed is $75 000 or more; (m) section 180 (secret commission to trustee in return for substituted appointment) where— (i) only one offence is charged and the valuable consideration in respect of which the offence is committed is $50 000 or more; or (ii) more than one offence is charged and the offences are founded on the same facts or form or are part of a series of offences of the same or similar character and the valuable consideration in respect of which the offences are committed is $75 000 or more;
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