* David Chaytor faces three counts under section 17 of the Theft Act 1968 for false accounting.

* The first count alleges that, in May 2006, Mr Chaytor dishonestly claimed £1,950 for computer services by using false invoices.

* The second count alleges that, between September 2005 and September 2006, Mr Chaytor dishonestly claimed £12,925 for renting a property in Regency Street, London, when he was allegedly its owner.

* The third charge alleges that, between September 2007 and January 2008, Mr Chaytor dishonestly claimed £5,425, purportedly for renting a property in Bury from his mother.