Part XIV Investigation of Companies and Their Affairs; Requisition of Documents
Requisition and seizure of books and papers
C2450 Punishment for destroying, mutilating, etc. company documents. C1
F1C31
An officer of a company, or of an insurance company, to which Part II of the Insurance Companies Act M11982 applies, who—
a
destroys, mutilates or falsifies, or is privy to the destruction, mutilation or falsification of a document affecting, or relating to the F2company’s property or affairs, or
b
makes, or is privy to the making of, a false entry in such a document,
is guilty of an offence, unless he proves that he had no intention to conceal the state of affairs of F3the company or to defeat the law.
2
Such a person as above mentioned who fraudulently either parts with, alters or makes an omission in any such document or is privy to fraudulent parting with, fraudulent altering or fraudulent making of an omission in, any such document, is guilty of an offence.
3
A person guilty of an offence under this section is liable to imprisonment or a fine, or both.
F44
Sections 732 (restriction on prosecutions), 733 (liability of individuals for corporate default) and 734 (criminal proceedings against unincorporated bodies) apply to an offence under this section.
F55
In this section “document" includes information recorded in any form.