So say you have a car, and I steal your car, but with the intention to return it back to you after 2 years. It means I do not wish to "permanently deprive" you of your car. I will treat the car with care, so that when I return it back to you, it will remind as intact as possible. Therefore, the "goodness or virtue" of the car remains.
Intention permanently to deprive is one of the two main requirements of mens rea for theft.
I know in practice the verdict is not always predictable, as judges sometimes distort the clear wording of the act to achieve justice. But according to clear wording of the act, the defendent in the scenario doesn't have the sufficient mens rea right? So would this still be regarded as theft? Even tho common sense tells you it does?