Two men and a woman have been arrested after £40,000 worth of heavy machinery was stolen from a work site.
An excavator and dumper truck were taken from the business in Rossendale, Lancashire, and sold on to unsuspecting buyers in March. The machines were later found by police in Bedfordshire.
Two men aged 40 and a 34-year old woman were arrested on suspicion of conspiracy to commit theft.
A third man, also 40, is wanted by police in connection with the thefts.
The two men have been held in custody while the woman was released and will be voluntarily interviewed under caution later, police said.
The business reported that a fraudulent customer account had been opened with the firm on 17 March before the machinery was stolen later that day.
The suspects were all held following raids on Tuesday.
Lancashire Police has urged anyone with information to contact the force.
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