Section 123 - Subject matter of stealing

(1) The criminal offence of stealing, fraudulent breach of trust, robbery, extortion, or defrauding by false pretence can be committed in respect of a thing

(a) whether living or dead, and whether fixed to the soil or to a building or fixture, or not so fixed, and

(b) whether the thing is a mineral or water, gas, or electricity, or of any other nature, and

(c) whether the value of the thing is intrinsic or for the purpose of evidence, or is of value only for a particular purpose or to a particular person, and

(d) whether the value of the thing does or does not amount to the value of the lowest denomination of coin.

(2) For the purposes of subsection (1), a document is of value, whether it is complete or incomplete, and whether or not it is satisfied, exhausted, or cancelled.

(3) In proceedings in respect of a criminal offence mentioned in subsection (1), it is not necessary to prove ownership or value.