Clause 123

by inserting, immediately after Explanation 5, the following Explanation:“Explanation 6.—A person may move property which is intangible or incorporeal by transferring the property from one account to another account or transferring the interests in the property from one person to another person or by extinguishing the property.”; and

by inserting, immediately after illustration (p), the following illustration:“(q) A gains access to Z’s bank account and dishonestly transfers money from Z’s account to A’s own account without Z’s knowledge or consent. A commits theft.”.