Chapter:	210	Title:	THEFT ORDINANCE	Gazette Number:
Section:	26	Heading:	Scope of offences relating to stolen goods	Version Date:	30/06/1997

(1) The provisions of this Ordinance relating to goods which have been stolen shall apply whether the stealing occurred in Hong Kong or elsewhere, and whether it occurred before or after the commencement of this Ordinance, provided that the stealing (if not an offence under this Ordinance) amounted to an offence where and at the time when the goods were stolen; and references to stolen goods shall be construed accordingly.
(2) For the purposes of those provisions references to stolen goods shall include, in addition to the goods originally stolen and parts of them (whether in their original state or not)-

(a) any other goods which directly or indirectly represent or have at any time represented the stolen goods in the hands of the thief as being the proceeds of any disposal or realization of the whole or part of the goods stolen or of goods so representing the stolen goods; and
(b) any other goods which directly or indirectly represent or have at any time represented the stolen goods in the hands of a handler of the stolen goods or any part of them as being the proceeds of any disposal or realization of the whole or part of the stolen goods handled by him or of goods so representing them.