[2011] EWCA Crim 728

In relation to the offence of falsifying books or papers relating to a company's affairs contrary to the Insolvency Act 1986 s.206(1)(c) and s.206(2), data stored on computer were within the scope of the words "book or paper" in s.206. That composite expression had to be given a practical meaning reflecting current usage and was not, therefore, limited to physical books and paper.

CA (Crim Div) (Stanley Burnton LJ, Henriques J, Foskett J)

25/03/2011