ABSTRACT
The three sub-paras in sub-s 1 create different, though overlapping, offences.30 Sub-paragraph 2(1)(b) requires, but the other two do not require, D to
have an intention to make permanent default. Apart from that and the requirement for sub-paras (a) and (b) that there be an existing liability, the scope of each sub-paragraph depends, to a large extent, on the correct interpretation of the different words used: (a) ‘remission’ of a liability, (b) ‘waiting for’ or ‘forgoing’ payment, (c) an ‘exemption’ from or ‘abatement’ of a liability. The matter can be explained by a series of examples.
