[No. 50.] Pt.4 S.30 Criminal Justice (Theft and Fraud Offences) Act, 2001. [2001.] (h) to have been made or altered by an existing person where that person did not in fact exist. (2) A person shall be treated for the purposes of this Part as making a false instrument if he or she alters an instrument so as to make it false in any respect (whether or not it is false in some other respect apart from that alteration). Meaning of ‘‘prejudice’’ and ‘‘induce’’. 31.—(1) Subject to subsections (2) and (4), for the purposes of this Part, an act or omission intended to be induced shall be to a person’s prejudice if, and only if, it is one which, if it occurs— (a) will result, as respects that person— (i) in temporary or permanent loss of property, (ii) in deprivation of an opportunity to earn remuneration or greater remuneration, or (iii) in deprivation of an opportunity to gain a financial advantage otherwise than by way of remuneration, or (b) will result in another person being given an opportunity— (i) to earn remuneration or greater remuneration from him or her, or (ii) to gain a financial advantage from him or her otherwise than by way of remuneration, or (c) will be the result of his or her having accepted any false instrument as genuine, or any copy of it as a copy of a genuine instrument, in connection with his or her performance of any duty. (2) An act which a person has an enforceable duty to do and an omission to do an act which a person is not entitled to do shall be disregarded for the purposes of this Part. (3) In this Part references to inducing a person to accept a false instrument as genuine, or a copy of a false instrument as a copy of a genuine one, include references to inducing a machine to respond to the instrument or copy as if it were a genuine instrument or copy of a genuine one. (4) Where subsection (3) applies, the act or omission intended to be induced by the machine responding to the instrument or copy shall be treated as an act or omission to a person’s prejudice. PART 5 Counterfeiting Interpretation (Part 5). 32.—(1) In this Part— ‘‘currency note’’ and ‘‘coin’’ mean, respectively, a currency note and coin lawfully issued or customarily used as money in the State or 26