Appeal against convictions for false accounting contrary to s.17 of the Theft Act 1968 where actus reus happened abroad and procuring the execution of a valuable security contrary to s.20(2) of the same Act. Part I of the Criminal Justice Act 1993, which would have granted jurisdiction for those offences, had not yet been put into effect.

CA (Crim Div) (Buxton LJ, Wright J, David Steel J)


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