<P> Sections 22 to 24 and 26 to 28 of the Theft Act 1968 contain references to stolen goods . </P> <P> Handling stolen goods </P> <P> The offence of handling stolen goods, contrary to section 22 (1) of the Theft Act 1968, can only be committed "otherwise than in the course of stealing". </P> <P> Similar or associated offences </P>

Which of the following may be elements of theft