{
  "url": "https://openlegislation.uk/draft-insolvency-northern-ireland-order-2005/schedule-8/paragraph-15",
  "json_url": "https://openlegislation.uk/draft-insolvency-northern-ireland-order-2005/schedule-8/paragraph-15.json",
  "legislation": "ukdsi/2005/0110490886",
  "legislation_title": "The Insolvency (Northern Ireland) Order 2005",
  "legislation_url": "https://openlegislation.uk/draft-insolvency-northern-ireland-order-2005",
  "path": "schedule/8/paragraph/15",
  "kind": "paragraph",
  "number": "15",
  "heading": null,
  "text": "At the end of Article 326 (concealment and falsification of records) add—\n“(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.\n(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—\n(a) a periodic record of cash paid and received,\n(b) a statement of periodic stock-taking, and\n(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.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2005/0110490886/schedule/8/paragraph/15",
    "retrieved_at": "2026-10-30T15:24:20.245406+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}