This section has no associated Explanatory Notes
13At 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.”