Section 66 Punishment for destroying, mutilating, &c. company documents.

Section 450 of the M1Companies Act 1985 (punishment for destroying, mutilating, &c. company documents) is amended as follows.

In subsection (1) for the opening words down to “insurance company” substitute “An officer of a company, or of an insurance company”, for “body’s” substitute “company’s” and for “the body” substitute “the company”.

For subsection (4) substitute—

“(4)

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.”.

After that subsection insert—

“(5)

In this section “document” includes information recorded in any form.”.