Article 443 Punishment for destroying, mutilating, etc. company documents

Northern Ireland

(1)

F1An officer of a companyF2. . . who—

(a)

destroys, mutilates or falsifies, or is privy to the destruction, mutilation or falsification of a document affecting or relating to the company'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 the company or to defeat the law.

(1A F3)

Paragraph (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 is mentioned in paragraph (1) 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 Article is liable to imprisonment or a fine, or both.

(4)

Articles 680 (restriction on prosecutions), 680A (liability of individuals for corporate default) and 680B (criminal proceedings against unincorporated bodies) apply to an offence under this Article.

(5)

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

Annotations

Textual amendments

F1: 1990 NI 10
F2: SI 2001/3649
F3: mod. by SR 2004/307

Notes on the whole Order

Textual amendments

F1: Order revoked (1.1.2007 for the revocation of arts. 39(4), 52, 656A(1), 658, 660, 20.1.2007 for the revocation of arts. 206-228, 246(4A)-(4E), 247(2A)(2B), 259(2A)-(2E), 261(2A), 270 and 270A (for specified purposes), 374A(3A)(6), 377(5)-(11), 380(2A)(2B)(6A), 387A(2B)-(2F)(6), 6.4.2007 for the revocation of arts. 51, 301, 302, 319, 331-337, 351, 352, 432(2)(8) (for specified purposes), 432(3)(7), 446(2)(b), 669, 677, Sch. 13 Pts. 2-4, Sch. 22, 6.4.2007 for the revocation of arts. 2 (for specified purposes), 421-423F, Sch. 7 paras. 2, 2A, 2B, 1.10.2007 for the revocation of arts. 9, 135(6), 242(1) (for specified purposes), 242ZZB, 249 (for specified purposes), 254(4)(a) (for specified purposes), 254A(2A), 260, 261, 290, 293, 300, 311, 312, 317, 318 (for specified purposes), 320-324, 326-330, 330B, 338-355, 364, 365 (for specified purposes), 374-387, 387A91)(b)-(e), 388(1)(4)(a)(c)-(m), 389-391, 392 and 393 (for specified purposes), 393A, 394, 395-396A (for specified purposes), 401, 451-454, Sch. 13 Pt. 1, Sch. 15A, Sch. 23 (for specified purposes), 6.4.2008 for the revocation of art. 2 (for specified purposes), 10A-10C, 46A(2)(4)-(6), 46A93) (for specified purposes), 68, 91, 127, 128, 192(1)(b), 193-205, 229-242ZZA, 242ZA-259, 262-289, 291, 292, 294, 318, 360(6)(7), 388(4)(b), 392, 393, 395-396A, 397A-400A, 401A, 401B, 418-420A, 680-680B, Schs. 4-11, 15B, 23 (for specified purposes), 1.10.2008 for the revocation of arts. 161-163 and 165-168 (for specified purposes), 313, 325, 356, 357, 359, 675, Sch. 23 (for specified purposes) and 1.10.2009 in so far as not already in force) by Companies Act 2006 (c. 46), ss. 1284(2), 1300(2), Sch. 16; S.I. 2006/3428, art. 2(2)(h), 3(2)(e), 4(2), 7(a)(b)(c), Sch. 1 Pt. 2, Sch. 3 Pt. 2, Sch. 4 Pt. 2 (with arts. 6, 8(2), Sch. 1 paras. 7, 8, 15, Sch. 5 Pt. 2 (which transitional provisions in Sch. 1 are revoked (1.10.2009) by S.I. 2008/2860, arts. 1(2), 6(1)(a) (with arts. 5, 8, Sch. 2)); S.I. 2007/1093, art. 5, Sch. 2 Pt. 2 (with arts. 4, 11(1), Sch. 6 paras. 1, 5); S.I. 2007/2194, arts. 2(4), 8, Sch. 2 Pt. 2 (with arts. 7, 12(2), Sch. 3) (as amended: (30.9.2007) by S.I. 2007/2607, arts. 1, 4(2)(3); (31.12.2007) by S.I. 2007/3495, arts. 2(6)(a), 11, Sch. 5 para. 2(6); and (14.1.2008) by S.I. 2007/3495, arts. 2(6)(b), 11, Sch. 5 para. 2(2)(7) (as itself amended (6.4.2008) by S.I. 2008/674, arts. 2(3), 5, Sch. 3 para. 7)); S.I. 2007/3495, art. 5(2), 8(a)(b), Sch. 2 Pt. 2, Sch. 3 Pt. 2 (with arts. 7, 9, 12, Sch. 4) (as amended (6.4.2008) by S.I. 2008/674, arts. 2(3), 5, Sch. 3 para. 6); S.I. 2008/2860, art. 3(z), 4, Sch. 2 Pt. 2 (with arts. 7, 8, 63(5), Sch. 2 paras. 1, 114 (which transitional provisions in Sch. 2 are amended (1.10.2009) by S.I. 2009/2476, arts. 1(3), 2(3)(4) and by S.I. 2009/1802, arts. 1, 18, Sch.)) (as amended (1.10.2009) by S.I. 2009/1941, arts. 1(2), 13); and with further savings and transitional provisions (1.10.2009) in S.I. 2009/1801, reg. 1(2), Sch. 8 and S.I. 2009/1804, reg. 2(3), Schs. 1, 2

Notes on Requisition and seizure of books and papers

Textual amendments

F1: prosp. insertion by 2005 NI 17 (which amendment repealed (1.10.2009) by Companies Act 2006 (c. 46), s. 1295, Sch. 16; S.I. 2008/2860, art. 4, Sch. 1 Pt. 2)
F2: prosp. insertion by 2005 NI 17 (which amendment repealed (1.10.2009) by Companies Act 2006 (c. 46), s. 1295, Sch. 16; S.I. 2008/2860, art. 4, Sch. 1 Pt. 2)