Feely (D) was a branch manager for bookmakers. In September 1971 the firm sent a circular to all branch managers to stop employee borrowing from the tills. D took £30 pounds from the safe on October 4th, and that was discovered when D was transferred to another branch. D gave an IOU for the amount intending to pay back the shortage. D made a written statement at a police station that he had borrowed about £30 and intended paying it back, that his employers owed him about £70, from which he wanted them to deduct the money which he had taken. D was charged under the Theft Act 1968 with the theft of £29.89. The trial judge directed the jury that if the defendant had taken the money, it was no defense for him to say that he had intended to repay it and that his employers owed him enough to cover what he had taken. D was convicted and appealed. D appealed.