Criminal Law Code as at 1st March 2007 118 Mistake of fact in cases of theft, stock theft or unauthorised borrowing or use of property (1) It shall be a defence to a charge of theft, stock theft or unauthorised borrowing or use of property that the accused took the property concerned, genuinely but mistakenly believing that⎯ (a) the owner of the property, or the person entitled to possess or control it, had consented to the taking or would have consented if he or she had known of the circumstances; or (b) the property was his or her own property and no other person was entitled to possess or control it; or (c) the property had been finally and absolutely abandoned, that is, that the owner had thrown it away or otherwise disposed of it intending to relinquish all his or her rights to it: Provided that such a belief shall not be a defence to a charge of theft of lost property unless⎯ (i) regard being had to the nature and value of the property and the circumstances of its finding, the belief was reasonable; or (ii) the accused took all reasonable steps to find the owner of the property and reported his or her finding of it to the police or other appropriate authority. (2) Subsection (1) shall not be construed as limiting or excluding the application of Chapter XIV in relation to theft, stock theft or unlawful borrowing or use of property. (3) Where a person takes possession or control of any property with the mistaken consent or acquiescence of the person from whom he or she takes it, that consent shall not be a defence to a charge of theft, stock theft or unlawful borrowing or use of the property if the person who takes the property⎯ (a) knows of the mistake at the time he or she takes the property; or (b) deals with or uses or keeps the property after he or she has become aware of the mistake. 119 Unavailable defences to charge of theft, stock theft or unauthorised borrowing or use of property (1) It shall not be a defence to a charge of theft, stock theft or unauthorised borrowing or use of property that the person charged⎯ (a) took the property concerned in circumstances other than those described in subsection (1) of section one hundred and eighteen, genuinely but mistakenly believing⎯ (i) that he or she had a legal right to take the property on his or her own behalf or on behalf of someone else; and (ii) in the case of a charge of theft, that he or she had a legal right permanently to deprive the person from whom he or she took the property of his or her ownership, possession or control of it; or (b) did not intend to gain any personal benefit from the property concerned; or (c) needed the property concerned because he or she was suffering hardship; or - 73 -