450 Punishment for destroying, mutilating etc company documents

450  Punishment for destroying, mutilating etc company documents

(1)     [An officer of a company]. . . 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

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