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THEFT ACT (NORTHERN IRELAND) 1969 - SECT 18

False statements by company directors, etc.

18.(1) Where an officer of a body corporate or unincorporated association (or
person purporting to act as such), with intent to deceive members or creditors
of the body corporate or association about its affairs, publishes or concurs
in publishing a written statement or account 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 has entered into a security for
the benefit of a body corporate or association is to be treated as a creditor
of it.

(3) Where the affairs of a body corporate or association are managed by its
members, this section shall apply to any statement which a member publishes or
concurs in publishing in connection with his functions of management as if he
were an officer of the body corporate or association.

© 1969 Crown Copyright

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