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#crime #law #theft
The TA 1968, s 5(3) enables the prosecution to prove that the property still belongs to another for the purposes of the Act, without the need to use the TA 1968, s 5(1), which could involve much more complex legal issues. The TA 1968, s 5(3) provides:

'Where a person receives property from or on account of another, and is under an obligation to the other to retain and deal with that property or its proceeds in a particular way, the property or proceeds shall be regarded (as against him) as belonging to the other.'

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