The defendant car dealer had made out and used a hire-purchase agreement form which falsely stated that the hirer had been a company director for a named company for several years. Relying on the information, a finance company financed the transaction. He argued that though the document was required for an accounting purpose, the false statement about the hirer was not directly connected with the accounting purpose of the document.
Held: The effect of section 17 of the 1968 Act is not to be whittled down. Knowledge of the purpose for which any record or document is made or required does not form any part of the mens rea of the offence. The section focuses on the existence of an account or record or document made or required for an accounting purpose, and these are essential ingredients of the offence.
The judge had directed the jury that ‘false in a material particular’ meant false in an important respect; something which mattered. The Court of Appeal approved the direction.
Citations:
[1978] 1 WLR 820, (1978) 67 Cr App Rep 239
Statutes:
Jurisdiction:
England and Wales
Cited by:
Cited – Regina v Graham, Kansal, etc CACD 25-Oct-1996
The court discussed when it was appropriate for the Court of Appeal to substitute other lesser convictions, after the main conviction had been declared unsafe.
Held: After studying the authorities at length, the court felt that the various . .
Cited – Regina v Lancaster CACD 2-Mar-2010
Whether Ommission Significant on Benefits Claim
The defendant appealed against his conviction for false accounting. He had been claiming council tax benefit and housing benefit, but had failed to notify the council of a change in his circumstances.
Held: The appeal failed. The court . .
Lists of cited by and citing cases may be incomplete.
Crime
Updated: 01 April 2022; Ref: scu.183254
