# The Insolvency (Northern Ireland) Order 2005, Paragraph 15


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.”.

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Source: https://www.legislation.gov.uk/ukdsi/2005/0110490886/schedule/8/paragraph/15 (the official version)
Page: https://openlegislation.uk/draft-insolvency-northern-ireland-order-2005/schedule-8/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.