Commentary First Group of Parts – Discipline Neglect of duty and misconduct Section 18: Making false records etc
75.Persons subject to service law are required to make financial and other returns, and create documents on a wide range of matters. This section concerns improper conduct in relation to documents to be used for official purposes. Use for official purposes includes use by the armed forces themselves or by Crown servants such as Ministry of Defence officials. “Documents” are not just paper documents, but any record of information in any form, including computer records.
76.Improper conduct is defined as:
	making an official record (knowing or having reasonable cause to believe that it is an official record) and being aware that it is false in a material respect (subsection (1))
	interfering with or suppressing an official document in any way (for example by removing part of it, or destroying or concealing it), with the aim of deceiving someone else (subsection (3))
	failing to make a record when under a duty to make one, with the aim of deceiving someone else (subsection (4)).
77.The offence under subsection (1) also applies to a person who adopts a record made by someone else which he knows to be false. This would include signing a record made by another so as to confirm its accuracy.