C1Part 10Offences

Annotations:
Modifications etc. (not altering text)
C1

Pt. 10 modified by 1979 c. 34, s. 28(1) (as substituted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 15(2) (with Sch. 5))

Offences

131C1Falsification of a society's records etc

1

A person commits an offence if, with intent to falsify a relevant document or to evade any of the provisions of this Act, the person—

a

makes an entry in the relevant document,

b

removes or omits anything from the relevant document, or

c

orders or allows the making of such an entry or the removal or omission of anything from the relevant document.

2

“Relevant document” means—

a

any balance sheet of a registered society,

b

any contribution or collecting book of a registered society, or

c

any return or document required to be sent, produced or delivered for the purposes of this Act.

3

A person guilty of an offence under this section is liable on summary conviction to a fine not exceeding level 3 on the standard scale.