The Theft Act 1968

THEFT ACT 1968

1. Basic definition of theft

(1) A person is guilty of theft if he dishonestly appropriates property belonging to

another with the intention of permanently depriving the other of it; and ‘theft’ and ‘steal’

shall be construed accordingly.

(2) It is immaterial whether the appropriation is made with a view to gain, or is made

for the thief’s own benefit

16. Obtaining pecuniary advantage by deception

(1) A person who by any deception dishonestly obtains for himself or another any

pecuniary advantage shall on conviction on indictment be liable to imprisonment for a term

not exceeding five years.

(2) All cases in which a pecuniary advantage within the meaning of this section is to

be regarded as obtained for a person are cases where-

(a) [repealed];

(b) he is allowed to borrow by way of overdraft, or to take out any policy of

insurance or annuity contract, or obtains an improvement of the terms on which he

is allowed to do so; or

(c) he is given the opportunity to earn remuneration or greater remuneration

in an office or employment, or to win money by betting.

(3) For purposes of this section ‘deception’ has the same meaning as in section 15 of

this Act.

17. False accounting

(1) Where a person dishonestly, with a view to gain for himself or another or with

intent to cause loss to another,-

(a) destroys, defaces, conceals or falsifies any account or any record or

document made or required for any accounting purpose; or

(b) in furnishing information for any purpose produces or makes use of any

account, or any such record or document as aforesaid, which to his knowledge is

or may be misleading, false or deceptive in a material particular;

he shall, on conviction on indictment, be liable to imprisonment for a term not exceeding

seven years.

(2) For purposes of this section a person who makes or concurs in making in an

account or other document an entry which is or may be misleading, false or deceptive in a

material particular, or who omits or concurs in omitting a material particular from an

account or other document, is to be treated as falsifying the account or document.