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)

24/06/1998