{
  "url": "https://openlegislation.uk/enterprise-act-2002/schedule-23/paragraph-13",
  "json_url": "https://openlegislation.uk/enterprise-act-2002/schedule-23/paragraph-13.json",
  "legislation": "ukpga/2002/40",
  "legislation_title": "Enterprise Act 2002",
  "legislation_url": "https://openlegislation.uk/enterprise-act-2002",
  "path": "schedule/23/paragraph/13",
  "kind": "paragraph",
  "number": "13",
  "heading": null,
  "text": "At the end of section 355 (concealment and falsification of records) add—\n“(4) In their application to a trading record subsections (2)(d) and (3)(b) shall have effect as if the reference to 12 months were a reference to two years.\n(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—\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/ukpga/2002/40/schedule/23/paragraph/13",
    "retrieved_at": "2026-10-29T09:18:50.931325+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."
}