Part XIVInvestigation of Companies and Their Affairs; Requisition of Documents
Requisition and seizure of books and papers
C1C2C3450 Punishment for destroying, mutilating, etc. company documents.
F1C41
An officer of a company. . . 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.
F41A
Subsection (1) applies to an officer of an authorised insurance company which is not a body corporate as it applies to an officer of a company.
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.
F53
A person guilty of an offence under this section is liable—
a
on conviction on indictment, to imprisonment for a term not exceeding seven years or a fine (or both);
b
on summary conviction—
i
in England and Wales, to imprisonment for a term not exceeding twelve months or to a fine not exceeding the statutory maximum (or both);
ii
in Scotland or Northern Ireland, to imprisonment for a term not exceeding six months, or to a fine not exceeding the statutory maximum (or both).
4
F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F75
In this section “document” includes information recorded in any form.