SECTION	OFFENCE	DEFENCE	PENALTY
353	Non disclosure to the Trustee of any property comprised in the bankrupt’s estate and/or fails to disclose any disposal of assets which may be capable of setting aside	Innocent intention (s.352)	7 years imprisonment, fine or both
354 (1) and (2)	If the debtor fails to deliver up all or any of his assets or if he conceals any debt due to or from him with a greater value than £500. Applies retrospectively to period of 12 months prior to bankruptcy petition
355	Bankrupt fails to deliver up books, papers, and other records and/or prevents production, conceals, or destroys the records. Applies retrospectively to period of 12 months prior to bankruptcy petition
356	Bankrupt makes false statement or made any material omission
359	Bankrupt disposes of any property obtained on credit in respect of which money still owing in period of 12 months prior to bankruptcy petition
357	Bankrupt transfers any property or makes a gift at any time within 5 years prior to the bankruptcy petition. Also offence if debtor conceals or removes property within 2 months before or after a county court judgment has been obtained against him		2 years imprisonment, a fine or both
358	Bankrupt leaves or attempts to leave or makes any preparation to leave England/Wales with property valued at more than £500 in 6 months prior to bankruptcy petition
360	Bankrupt obtains credit either solely or jointly with another in excess of £250 without informing the creditor that he is a bankrupt. Wide definition of “credit”!	No defence
362	Bankrupt contributes to his insolvency by “hazardous speculation” (gambling!) in period of 2 years prior to bankruptcy petition
354(3)	Bankrupt fails to account for loss of any substantial part of his property incurred in the 12 months before bankruptcy petition
361	Bankrupt fails to keep proper accounting records in period of 2 years prior to bankruptcy petition. However, no offence if total liabilities do not exceed £20,000.	Failure is honest and excusable
11 (CDDA 1986)	Bankrupt is directly or indirectly involved in the management of a limited company without leave of the court	No defence