Section 355(3)

The bankrupt is guilty of an offence if— Section 352 applies to this offence. he disposes of, or alters or makes any omission in, or causes or permits the disposal, altering or making of any omission in, any book, document or record relating to his estate or affairs, or in the 12 months before the making of the bankruptcy application or (as the case may be) the presentation of the bankruptcy petition, or in the initial period, he did anything which would have been an offence under paragraph (a) if the bankruptcy order had been made before he did it.

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Source: legislation.gov.uk · retrieved 2026-09-04