Companies Act 2014
Offence of destruction, mutilation or falsification of book or document
877. (1) Subject to subsection (2), an officer of a company shall be guilty of a category 2 offence who—
(a) destroys, mutilates or falsifies, or is privy to the destruction, mutilation or falsification, of any book or document affecting or relating to the property or affairs of the company, or
(b) makes or is a party to the making of a false entry in any such book or document.
(2) In any proceedings against a person in respect of an offence under subsection (1), it shall be a defence to prove that, in carrying out the destruction, mutilation or other act concerned, the person had no intention to defeat the process of the law and, in particular, the enforcement of this Act.
Modifications (not altering text):
Application of section extended (12.03.2015) by Irish Collective Asset-management Vehicles Act 2015 (2/2015), s. 178(4), S.I. No. 85 of 2015; this section commenced (1.06.2015) by Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015).
180. (1) Section 876(1) and (3), 877 and 878 of the Companies Act 2014 , and other provisions of that Act relating to those provisions, have effect as if—
(a) the references to a company included an ICAV, and
(b) the references to that Act included this Act.
(2) In its application in relation to the provisions mentioned in subsection (1) as they have effect in accordance with that subsection, section 865 of the Companies Act 2014 has effect as if the reference to the Director of Corporate Enforcement included the Bank.