For the Mens Rea, under S.2 D must be dishonest. The 2-stage test established in IVEY v GENTING CASINOS is used. Firstly, the jury must decide what was the actual knowledge or belief of D as to the facts (a subjective test), and secondly, in that context, the jury must decide whether D's behaviour would be regarded as dishonest by the reasonable, ordinary, decent person (an objective test)