# Enterprise Act 2002, Paragraph 13


At the end of section 355 (concealment and falsification of records) add—
“(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.
(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—
(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/ukpga/2002/40/schedule/23/paragraph/13 (the official version)
Page: https://openlegislation.uk/enterprise-act-2002/schedule-23/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.