A pleaded imputation of theft of 'money' is capable of arising from words referring to 'theft' generally where the context (an 'accountancy investigation') would lead an ordinary reasonable reader to infer that money was stolen. The addition of words characterising the theft as 'a serious criminal offence' is not embarrassing surplusage where it does not create a false issue at trial and may add to the sting of the libel.
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