Section 234Part 9 — Offences Relating to Property
Definitions
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234. In this Part — “belonging” with relation to any property, means having possession or control of or any proprietary right or interest (not being an equitable interest arising only from an agreement to transfer or grant an interest) in such property; “gain” and “loss” are to be construed as extending not only to gain or loss in money or other property, but as extending to any such gain or loss whether temporary or permanent; and —
“gain” includes a gain by keeping what one has, as well as a gain by getting what one has not; and
“loss” includes a loss by not getting what one might get, as well as a loss by parting with what one has; and “goods”, except in so far as the context otherwise requires, includes money and every other description of property except land, and includes things severed from the land by stealing.