SCHEDULES
SCHEDULE 8INDIVIDUAL INSOLVENCY: MINOR AND CONSEQUENTIAL AMENDMENTS
I115
At the end of Article 326 (concealment and falsification of records) add—
5
In their application to a trading record paragraphs (2)(d) and (3)(b) shall have effect as if the reference to 12 months were a reference to two years.
6
In paragraph (5) “trading record” means a book, document or record which shows or explains the transactions or financial position of a person's business, including—
a
a periodic record of cash paid and received,
b
a statement of periodic stock-taking, and
c
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.