Companies Act 2014 section 877

Offence of destruction, mutilation or falsification of book or document

Section 877 makes it a criminal offence for a company officer to destroy, mutilate, or falsify any book or document relating to the company's property or affairs, while providing a defence where there was no intention to obstruct the law.

• A company officer who destroys, mutilates, or falsifies any book or document relating to the company's property or affairs commits a category 2 offence
• The offence also covers being knowingly involved in such destruction, mutilation, or falsification, or making or being party to making a false entry in any such book or document
• A defence is available if the officer can prove they had no intention to defeat the process of the law, and in particular the enforcement of the Companies Act 2014
• The burden of proof for the defence rests on the accused officer, who must demonstrate the absence of any intent to obstruct legal proceedings or enforcement

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