{
  "url": "https://openlegislation.uk/companies-northern-ireland-order-1986-revoked/article-443",
  "json_url": "https://openlegislation.uk/companies-northern-ireland-order-1986-revoked/article-443.json",
  "legislation": "nisi/1986/1032",
  "legislation_title": "The Companies (Northern Ireland) Order 1986 (revoked)",
  "legislation_url": "https://openlegislation.uk/companies-northern-ireland-order-1986-revoked",
  "path": "article/443",
  "kind": "article",
  "number": "443",
  "heading": "Punishment for destroying, mutilating, etc. company documents",
  "text": "(1) An officer of a company. . . who—\n(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\n(b) makes, or is privy to the making of, a false entry in such a document,\nis 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.\n(1A ) 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.\n(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.\n(3) A person guilty of an offence under this Article is liable to imprisonment or a fine, or both.\n(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.\n(5) In this Article “document” includes information recorded in any form.",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "1990 NI 10"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "SI 2001/3649"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "mod. by SR 2004/307"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisi/1986/1032/article/443",
    "retrieved_at": "2026-10-29T04:48:35.100869+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}