Schedule 23, paragraph 13

At the end of section 355 (concealment and falsification of records) add— In their application to a trading record subsections (2)(d) and (3)(b) shall have effect as if the reference to 12 months were a reference to two years. In subsection (4) “trading record” means a book, document or record which shows or explains the transactions or financial position of a person’s business, including— a periodic record of cash paid and received, a statement of periodic stock-taking, and except in the case of goods sold by way of retail trade, a record of goods sold and purchased which identifies the buyer and seller or enables them to be identified.

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