This interpretation of the legislation was originally given in the case of R v Morris; Anderton v Burnside [1984] UKHL 1, and it has been endorsed by the decision in R v Gomez [1993] AC 442.

In R v Marshall [1998] 2 Cr App R 282, a group of defendants resold used tickets for the London Underground.

If A gives B money to purchase a particular good for A and B buys something else with it without A's consent, even though the property is not in A's hands, A still has a controlling interest in it under Section 5(3).

If one is placed under a duty to use property in a particular way, that obligation must be legal under civil law according to the Court of Appeal in R v Breaks and Huggan (1998).

Section 5(4) requires that if property is received by mistake it must be returned and failure to do so counts as appropriation.

This section provides that a person in order to be guilty of theft had the intention of permanently depriving the other of the property.

This section provides that a person convicted of theft on indictment is liable to imprisonment to a term not exceeding seven years.

Section 8(2) provides that a person convicted on indictment of robbery or assault with intent to rob is liable to imprisonment for life.

Section 10(2) provides that a person guilty of that offence is liable, on conviction on indictment, to imprisonment for life.

Section 12(1) creates an offence of taking a conveyance without authority (referred to in police jargon as "taking without consent" or TWOC), which falls short of theft in that there is no intent to permanently deprive the owner of possession.

It is a summary offence with a maximum sentence of a level 5 fine on the standard scale or six months' imprisonment, or both.

It is an indictable offence carrying a maximum sentence of two years, or fourteen if it causes a person's death.

This section provides that theft of or from mail bags being transported between jurisdictions in Britain (including the Isle of Man and the Channel Islands), and robbery etc.

Section 20(1) creates the offence of dishonestly destroying, defacing or concealing certain documents with intent to make a gain for oneself or loss for another.

[3] The offence is made out only if an advertisement offers a reward for the return of the goods, and uses words to the effect that "no questions will be asked" or claims to ensure that the person "will be safe from apprehension or inquiry".

A person guilty of an offence under this section is liable, on summary conviction, to a fine not exceeding level 3 on the standard scale.

In particular, goods stolen outside England and Wales (by way of a criminal offence in the relevant jurisdiction), and goods obtained by blackmail or fraud (within the meaning of the Fraud Act 2006), though not the object of an offence of theft under this Act, nonetheless qualify as stolen.

This section, added by the Theft (Amendment) Act 1996 and amended by the Fraud Act 2006, prohibits receiving a transfer of money to one's account that one knows or believes derives from theft, blackmail, fraud, or stolen goods, and dishonestly not trying to cancel the transfer.

It is described by the marginal note to that section as "going equipped for stealing, etc", and by the preceding crossheading as "possession of housebreaking implements, etc".