{
  "url": "https://openlegislation.uk/insolvency-regulations-1994/regulation-26",
  "json_url": "https://openlegislation.uk/insolvency-regulations-1994/regulation-26.json",
  "legislation": "uksi/1994/2507",
  "legislation_title": "The Insolvency Regulations 1994",
  "legislation_url": "https://openlegislation.uk/insolvency-regulations-1994",
  "path": "regulation/26",
  "kind": "regulation",
  "number": "26",
  "heading": "Trustee carrying on business",
  "text": "Subject to paragraph (2) below, where the trustee carries on any business of the bankrupt, he shall—\n(a) keep a separate and distinct account of the trading, including, where appropriate, particulars of all local bank account transactions; and\n(b) incorporate in the financial records required to be kept under regulation 24 above the total weekly amounts of the receipts and payments made by him in relation to the account kept under paragraph (a) above.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/2507/regulation/26",
    "retrieved_at": "2026-10-29T13:25:37.688685+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."
}