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COMPANIES ACT (NORTHERN IRELAND) 1960 - SECT 295

Offences by officers of companies in liquidation.

295. If any officer or contributory of any company being wound up destroys,
mutilates, alters or falsifies any books, papers or securities, or makes or is
privy to the making of any false or fraudulent entry in any register, book of
account or document belonging to the company with intent to defraud or deceive
any person, he shall be guilty of a misdemeanour, and be liable to
imprisonment for a term not exceeding two years.

© 1960 Crown Copyright

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