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.”.