192F

Intention to defraud by destroying or concealing accounting records

In force

(1)

A person who dishonestly destroys or conceals any accounting record with the intention of—

(a)

obtaining property belonging to another, or

(b)

obtaining a financial advantage or causing a financial disadvantage,

is guilty of an offence.

Maximum penalty—Imprisonment for 5 years.

(2)

In this section, destroy includes obliterate.

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