Schedule 23, paragraph 13(5)

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.

← 4 · All articles · 14 →

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