# The Telecommunications (Licence Modification) (Mobile Data Operator Licences) Regulations 2000, Paragraph 4.1: PREPARATION OF ACCOUNTS


The Licensee shall maintain accounting records in such a form that its business of providing the services authorised in Schedule 3 to this Licence is separately identifiable or separately attributable in the books of the Licensee, being records sufficient to show and explain the transaction of that part of the Licensee’s business.

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Source: https://www.legislation.gov.uk/uksi/2000/1714/schedule/n2/schedule/2/part/2/crossheading/condition-4_schedule-2-paragraph-4 (the official version)
Page: https://openlegislation.uk/telecommunications-licence-modification-mobile-data-operator-licences-regulations-2000/schedule-n2/schedule-2/part-2/crossheading-condition-4_schedule-2-paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.