{
 "name": "The law on keeping, handing over and selling a company's books",
 "title": "The law on keeping, handing over and selling a company's books",
 "kind": "terms-board",
 "url": "https://sellaccountingdatatoai.com/datasets/accounting-records-law/",
 "csv": "https://sellaccountingdatatoai.com/datasets/accounting-records-law.csv",
 "markdown": "https://sellaccountingdatatoai.com/datasets/accounting-records-law/index.md",
 "computed_at": "2026-10-28",
 "license": "https://sellaccountingdatatoai.com/terms",
 "headline": "22 UK and US rules on keeping, handing over and selling a company's accounting records, read 28 October 2026.",
 "quotes": [
  "22 UK and US rules on keeping, handing over and selling a company's accounting records, read 28 October 2026.",
  "What the rule does to the books, by rule: makes someone hand records to an office-holder or trustee 6 of 22, sets how long records are preserved 6 of 22, requires accounting records to be kept 4 of 22, limits disclosing or selling personal data in them 4 of 22, makes destroying or falsifying records an offence 1 of 22, gives a power to sell the company's property 1 of 22 (22 rules, read 28 October 2026).",
  "When it bites, by rule: in insolvency or bankruptcy 11 of 22, at any time 8 of 22, while the company trades 3 of 22 (22 rules, read 28 October 2026).",
  "Where it applies, by rule: Great Britain or the UK 11 of 22, the United States 11 of 22 (22 rules, read 28 October 2026).",
  "The rule, in its words, by rule: stated 22 of 22 (22 rules, read 28 October 2026)."
 ],
 "citation": "\"The law on keeping, handing over and selling a company's books\", updated 2026-10-28, https://sellaccountingdatatoai.com/datasets/accounting-records-law/.",
 "national": {
  "n": 22,
  "unit": "rules",
  "documents": 22,
  "published_sources": 22,
  "named_sources": 22
 },
 "board": {
  "type": "clauses",
  "noun": {
   "one": "rule",
   "many": "rules"
  },
  "document": {
   "one": "statute or guidance page",
   "many": "statute and guidance pages"
  },
  "fields": [
   {
    "id": "covers",
    "label": "What the rule does to the books",
    "counts": {
     "personal-data": 4,
     "hand-over": 6,
     "destroy-offence": 1,
     "preserve": 6,
     "keep": 4,
     "sell": 1
    },
    "values": [
     {
      "value": "keep",
      "text": "requires accounting records to be kept"
     },
     {
      "value": "preserve",
      "text": "sets how long records are preserved"
     },
     {
      "value": "hand-over",
      "text": "makes someone hand records to an office-holder or trustee"
     },
     {
      "value": "sell",
      "text": "gives a power to sell the company's property"
     },
     {
      "value": "personal-data",
      "text": "limits disclosing or selling personal data in them"
     },
     {
      "value": "destroy-offence",
      "text": "makes destroying or falsifying records an offence"
     }
    ]
   },
   {
    "id": "when",
    "label": "When it bites",
    "counts": {
     "insolvency": 11,
     "always": 8,
     "trading": 3
    },
    "values": [
     {
      "value": "trading",
      "text": "while the company trades"
     },
     {
      "value": "insolvency",
      "text": "in insolvency or bankruptcy"
     },
     {
      "value": "always",
      "text": "at any time"
     }
    ]
   },
   {
    "id": "jurisdiction",
    "label": "Where it applies",
    "counts": {
     "us": 11,
     "gb": 11
    },
    "values": [
     {
      "value": "gb",
      "text": "Great Britain or the UK"
     },
     {
      "value": "us",
      "text": "the United States"
     }
    ]
   },
   {
    "id": "clause",
    "label": "The rule, in its words",
    "counts": {
     "stated": 22
    },
    "values": [
     {
      "value": "stated",
      "text": "stated"
     }
    ],
    "clause": true
   }
  ],
  "lead": {
   "type": "count",
   "field": null,
   "value": null,
   "n": 22,
   "of": 22,
   "label": "Rules on the register"
  },
  "vendors": [
   {
    "name": "11 U.S.C. 101(41A)",
    "answers": {
     "covers": {
      "value": "personal-data",
      "text": "limits disclosing or selling personal data in them",
      "documents": [
       {
        "document": "11 U.S. Code section 101",
        "url": "https://www.law.cornell.edu/uscode/text/11/101",
        "value": "personal-data",
        "quote": "if provided by an individual to the debtor in connection with obtaining a product or a service from the debtor primarily for personal, family, or household purposes"
       }
      ]
     },
     "when": {
      "value": "insolvency",
      "text": "in insolvency or bankruptcy",
      "documents": [
       {
        "document": "11 U.S. Code section 101",
        "url": "https://www.law.cornell.edu/uscode/text/11/101",
        "value": "insolvency",
        "quote": "In this title the following definitions shall apply"
       }
      ]
     },
     "jurisdiction": {
      "value": "us",
      "text": "the United States",
      "documents": [
       {
        "document": "11 U.S. Code section 101",
        "url": "https://www.law.cornell.edu/uscode/text/11/101",
        "value": "us",
        "quote": "In this title the following definitions shall apply"
       }
      ]
     },
     "clause": {
      "value": "stated",
      "text": "if provided by an individual to the debtor in connection with obtaining a product or a…",
      "documents": [
       {
        "document": "11 U.S. Code section 101",
        "url": "https://www.law.cornell.edu/uscode/text/11/101",
        "value": "stated",
        "quote": "if provided by an individual to the debtor in connection with obtaining a product or a service from the debtor primarily for personal, family, or household purposes"
       }
      ]
     }
    }
   },
   {
    "name": "11 U.S.C. 332",
    "answers": {
     "covers": {
      "value": "personal-data",
      "text": "limits disclosing or selling personal data in them",
      "documents": [
       {
        "document": "11 U.S. Code section 332",
        "url": "https://www.law.cornell.edu/uscode/text/11/332",
        "value": "personal-data",
        "quote": "shall provide to the court information to assist the court in its consideration of the facts, circumstances, and conditions of the proposed sale or lease of personally identifiable information"
       }
      ]
     },
     "when": {
      "value": "insolvency",
      "text": "in insolvency or bankruptcy",
      "documents": [
       {
        "document": "11 U.S. Code section 332",
        "url": "https://www.law.cornell.edu/uscode/text/11/332",
        "value": "insolvency",
        "quote": "If a hearing is required under section 363(b)(1)(B), the court shall order the United States trustee to appoint"
       }
      ]
     },
     "jurisdiction": {
      "value": "us",
      "text": "the United States",
      "documents": [
       {
        "document": "11 U.S. Code section 332",
        "url": "https://www.law.cornell.edu/uscode/text/11/332",
        "value": "us",
        "quote": "the court shall order the United States trustee to appoint"
       }
      ]
     },
     "clause": {
      "value": "stated",
      "text": "shall provide to the court information to assist the court in its consideration of the…",
      "documents": [
       {
        "document": "11 U.S. Code section 332",
        "url": "https://www.law.cornell.edu/uscode/text/11/332",
        "value": "stated",
        "quote": "shall provide to the court information to assist the court in its consideration of the facts, circumstances, and conditions of the proposed sale or lease of personally identifiable information"
       }
      ]
     }
    }
   },
   {
    "name": "11 U.S.C. 363(b)(1)",
    "answers": {
     "covers": {
      "value": "personal-data",
      "text": "limits disclosing or selling personal data in them",
      "documents": [
       {
        "document": "11 U.S. Code section 363",
        "url": "https://www.law.cornell.edu/uscode/text/11/363",
        "value": "personal-data",
        "quote": "then the trustee may not sell or lease personally identifiable information to"
       }
      ]
     },
     "when": {
      "value": "insolvency",
      "text": "in insolvency or bankruptcy",
      "documents": [
       {
        "document": "11 U.S. Code section 363",
        "url": "https://www.law.cornell.edu/uscode/text/11/363",
        "value": "insolvency",
        "quote": "after appointment of a consumer privacy ombudsman in accordance with section 332"
       }
      ]
     },
     "jurisdiction": {
      "value": "us",
      "text": "the United States",
      "documents": [
       {
        "document": "11 U.S. Code section 363",
        "url": "https://www.law.cornell.edu/uscode/text/11/363",
        "value": "us",
        "quote": "then the trustee may not sell or lease personally identifiable information to"
       }
      ]
     },
     "clause": {
      "value": "stated",
      "text": "a policy prohibiting the transfer of personally identifiable information about…",
      "documents": [
       {
        "document": "11 U.S. Code section 363",
        "url": "https://www.law.cornell.edu/uscode/text/11/363",
        "value": "stated",
        "quote": "a policy prohibiting the transfer of personally identifiable information about individuals to persons that are not affiliated with the debtor"
       }
      ]
     }
    }
   },
   {
    "name": "11 U.S.C. 521",
    "answers": {
     "covers": {
      "value": "hand-over",
      "text": "makes someone hand records to an office-holder or trustee",
      "documents": [
       {
        "document": "11 U.S. Code section 521",
        "url": "https://www.law.cornell.edu/uscode/text/11/521",
        "value": "hand-over",
        "quote": "surrender to the trustee all property of the estate and any recorded information, including books, documents, records, and papers"
       }
      ]
     },
     "when": {
      "value": "insolvency",
      "text": "in insolvency or bankruptcy",
      "documents": [
       {
        "document": "11 U.S. Code section 521",
        "url": "https://www.law.cornell.edu/uscode/text/11/521",
        "value": "insolvency",
        "quote": "surrender to the trustee all property of the estate and any recorded information"
       }
      ]
     },
     "jurisdiction": {
      "value": "us",
      "text": "the United States",
      "documents": [
       {
        "document": "11 U.S. Code section 521",
        "url": "https://www.law.cornell.edu/uscode/text/11/521",
        "value": "us",
        "quote": "surrender to the trustee all property of the estate and any recorded information"
       }
      ]
     },
     "clause": {
      "value": "stated",
      "text": "surrender to the trustee all property of the estate and any recorded information…",
      "documents": [
       {
        "document": "11 U.S. Code section 521",
        "url": "https://www.law.cornell.edu/uscode/text/11/521",
        "value": "stated",
        "quote": "surrender to the trustee all property of the estate and any recorded information, including books, documents, records, and papers, relating to property of the estate"
       }
      ]
     }
    }
   },
   {
    "name": "11 U.S.C. 541",
    "answers": {
     "covers": {
      "value": "hand-over",
      "text": "makes someone hand records to an office-holder or trustee",
      "documents": [
       {
        "document": "11 U.S. Code section 541",
        "url": "https://www.law.cornell.edu/uscode/text/11/541",
        "value": "hand-over",
        "quote": "all legal or equitable interests of the debtor in property as of the commencement of the case"
       }
      ]
     },
     "when": {
      "value": "insolvency",
      "text": "in insolvency or bankruptcy",
      "documents": [
       {
        "document": "11 U.S. Code section 541",
        "url": "https://www.law.cornell.edu/uscode/text/11/541",
        "value": "insolvency",
        "quote": "all legal or equitable interests of the debtor in property as of the commencement of the case"
       }
      ]
     },
     "jurisdiction": {
      "value": "us",
      "text": "the United States",
      "documents": [
       {
        "document": "11 U.S. Code section 541",
        "url": "https://www.law.cornell.edu/uscode/text/11/541",
        "value": "us",
        "quote": "all legal or equitable interests of the debtor in property as of the commencement of the case"
       }
      ]
     },
     "clause": {
      "value": "stated",
      "text": "all legal or equitable interests of the debtor in property as of the commencement of the…",
      "documents": [
       {
        "document": "11 U.S. Code section 541",
        "url": "https://www.law.cornell.edu/uscode/text/11/541",
        "value": "stated",
        "quote": "all legal or equitable interests of the debtor in property as of the commencement of the case"
       }
      ]
     }
    }
   },
   {
    "name": "11 U.S.C. 542",
    "answers": {
     "covers": {
      "value": "hand-over",
      "text": "makes someone hand records to an office-holder or trustee",
      "documents": [
       {
        "document": "11 U.S. Code section 542",
        "url": "https://www.law.cornell.edu/uscode/text/11/542",
        "value": "hand-over",
        "quote": "the court may order an attorney, accountant, or other person that holds recorded information, including books, documents, records, and papers"
       }
      ]
     },
     "when": {
      "value": "insolvency",
      "text": "in insolvency or bankruptcy",
      "documents": [
       {
        "document": "11 U.S. Code section 542",
        "url": "https://www.law.cornell.edu/uscode/text/11/542",
        "value": "insolvency",
        "quote": "to turn over or disclose such recorded information to the trustee"
       }
      ]
     },
     "jurisdiction": {
      "value": "us",
      "text": "the United States",
      "documents": [
       {
        "document": "11 U.S. Code section 542",
        "url": "https://www.law.cornell.edu/uscode/text/11/542",
        "value": "us",
        "quote": "to turn over or disclose such recorded information to the trustee"
       }
      ]
     },
     "clause": {
      "value": "stated",
      "text": "the court may order an attorney, accountant, or other person that holds recorded…",
      "documents": [
       {
        "document": "11 U.S. Code section 542",
        "url": "https://www.law.cornell.edu/uscode/text/11/542",
        "value": "stated",
        "quote": "the court may order an attorney, accountant, or other person that holds recorded information, including books, documents, records, and papers, relating to the debtor’s property or financial affairs, to turn over or disclose such recorded information to the trustee"
       }
      ]
     }
    }
   },
   {
    "name": "18 U.S.C. 1519",
    "answers": {
     "covers": {
      "value": "destroy-offence",
      "text": "makes destroying or falsifying records an offence",
      "documents": [
       {
        "document": "18 U.S. Code section 1519",
        "url": "https://www.law.cornell.edu/uscode/text/18/1519",
        "value": "destroy-offence",
        "quote": "Whoever knowingly alters, destroys, mutilates, conceals, covers up, falsifies, or makes a false entry in any record, document, or tangible object"
       }
      ]
     },
     "when": {
      "value": "insolvency",
      "text": "in insolvency or bankruptcy",
      "documents": [
       {
        "document": "18 U.S. Code section 1519",
        "url": "https://www.law.cornell.edu/uscode/text/18/1519",
        "value": "insolvency",
        "quote": "in relation to or contemplation of any such matter or case, shall be fined under this title, imprisoned not more than 20 years, or both"
       }
      ]
     },
     "jurisdiction": {
      "value": "us",
      "text": "the United States",
      "documents": [
       {
        "document": "18 U.S. Code section 1519",
        "url": "https://www.law.cornell.edu/uscode/text/18/1519",
        "value": "us",
        "quote": "shall be fined under this title, imprisoned not more than 20 years, or both"
       }
      ]
     },
     "clause": {
      "value": "stated",
      "text": "Whoever knowingly alters, destroys, mutilates, conceals, covers up, falsifies, or makes a…",
      "documents": [
       {
        "document": "18 U.S. Code section 1519",
        "url": "https://www.law.cornell.edu/uscode/text/18/1519",
        "value": "stated",
        "quote": "Whoever knowingly alters, destroys, mutilates, conceals, covers up, falsifies, or makes a false entry in any record, document, or tangible object with the intent to impede, obstruct, or in"
       }
      ]
     }
    }
   },
   {
    "name": "26 CFR 1.6001-1",
    "answers": {
     "covers": {
      "value": "preserve",
      "text": "sets how long records are preserved",
      "documents": [
       {
        "document": "26 CFR section 1.6001-1",
        "url": "https://www.law.cornell.edu/cfr/text/26/1.6001-1",
        "value": "preserve",
        "quote": "shall be retained so long as the contents thereof may become material in the administration of any internal revenue law"
       }
      ]
     },
     "when": {
      "value": "always",
      "text": "at any time",
      "documents": [
       {
        "document": "26 CFR section 1.6001-1",
        "url": "https://www.law.cornell.edu/cfr/text/26/1.6001-1",
        "value": "always",
        "quote": "shall keep such permanent books of account or records, including inventories"
       }
      ]
     },
     "jurisdiction": {
      "value": "us",
      "text": "the United States",
      "documents": [
       {
        "document": "26 CFR section 1.6001-1",
        "url": "https://www.law.cornell.edu/cfr/text/26/1.6001-1",
        "value": "us",
        "quote": "shall be retained so long as the contents thereof may become material in the administration of any internal revenue law"
       }
      ]
     },
     "clause": {
      "value": "stated",
      "text": "shall keep such permanent books of account or records, including inventories, as are…",
      "documents": [
       {
        "document": "26 CFR section 1.6001-1",
        "url": "https://www.law.cornell.edu/cfr/text/26/1.6001-1",
        "value": "stated",
        "quote": "shall keep such permanent books of account or records, including inventories, as are sufficient to establish the amount of gross income, deductions, credits"
       }
      ]
     }
    }
   },
   {
    "name": "26 U.S.C. 6001",
    "answers": {
     "covers": {
      "value": "keep",
      "text": "requires accounting records to be kept",
      "documents": [
       {
        "document": "26 U.S. Code section 6001",
        "url": "https://www.law.cornell.edu/uscode/text/26/6001",
        "value": "keep",
        "quote": "shall keep such records, render such statements, make such returns, and comply with such rules and regulations as the Secretary may from time to time prescribe"
       }
      ]
     },
     "when": {
      "value": "always",
      "text": "at any time",
      "documents": [
       {
        "document": "26 U.S. Code section 6001",
        "url": "https://www.law.cornell.edu/uscode/text/26/6001",
        "value": "always",
        "quote": "person liable for any tax imposed by this title, or for the collection thereof, shall keep such records"
       }
      ]
     },
     "jurisdiction": {
      "value": "us",
      "text": "the United States",
      "documents": [
       {
        "document": "26 U.S. Code section 6001",
        "url": "https://www.law.cornell.edu/uscode/text/26/6001",
        "value": "us",
        "quote": "person liable for any tax imposed by this title, or for the collection thereof, shall keep such records"
       }
      ]
     },
     "clause": {
      "value": "stated",
      "text": "shall keep such records, render such statements, make such returns, and comply with such…",
      "documents": [
       {
        "document": "26 U.S. Code section 6001",
        "url": "https://www.law.cornell.edu/uscode/text/26/6001",
        "value": "stated",
        "quote": "shall keep such records, render such statements, make such returns, and comply with such rules and regulations as the Secretary may from time to time prescribe"
       }
      ]
     }
    }
   },
   {
    "name": "Companies Act 2006 s 386",
    "answers": {
     "covers": {
      "value": "keep",
      "text": "requires accounting records to be kept",
      "documents": [
       {
        "document": "Companies Act 2006, section 386",
        "url": "https://www.legislation.gov.uk/ukpga/2006/46/section/386",
        "value": "keep",
        "quote": "Every company must keep adequate accounting re"
       }
      ]
     },
     "when": {
      "value": "always",
      "text": "at any time",
      "documents": [
       {
        "document": "Companies Act 2006, section 386",
        "url": "https://www.legislation.gov.uk/ukpga/2006/46/section/386",
        "value": "always",
        "quote": "Every company must keep adequate accounting re"
       }
      ]
     },
     "jurisdiction": {
      "value": "gb",
      "text": "Great Britain or the UK",
      "documents": [
       {
        "document": "Companies Act 2006, section 386",
        "url": "https://www.legislation.gov.uk/ukpga/2006/46/section/386",
        "value": "gb",
        "quote": "Accounting records must, in particular, contain"
       }
      ]
     },
     "clause": {
      "value": "stated",
      "text": "entries from day to day of all sums of money received and expended by the company",
      "documents": [
       {
        "document": "Companies Act 2006, section 386",
        "url": "https://www.legislation.gov.uk/ukpga/2006/46/section/386",
        "value": "stated",
        "quote": "entries from day to day of all sums of money received and expended by the company"
       }
      ]
     }
    }
   },
   {
    "name": "Companies Act 2006 s 387",
    "answers": {
     "covers": {
      "value": "keep",
      "text": "requires accounting records to be kept",
      "documents": [
       {
        "document": "Companies Act 2006, section 387",
        "url": "https://www.legislation.gov.uk/ukpga/2006/46/section/387",
        "value": "keep",
        "quote": "an offence is committed by every officer of the company who is in default"
       }
      ]
     },
     "when": {
      "value": "always",
      "text": "at any time",
      "documents": [
       {
        "document": "Companies Act 2006, section 387",
        "url": "https://www.legislation.gov.uk/ukpga/2006/46/section/387",
        "value": "always",
        "quote": "If a company fails to comply with any provision of section 386"
       }
      ]
     },
     "jurisdiction": {
      "value": "gb",
      "text": "Great Britain or the UK",
      "documents": [
       {
        "document": "Companies Act 2006, section 387",
        "url": "https://www.legislation.gov.uk/ukpga/2006/46/section/387",
        "value": "gb",
        "quote": "in England and Wales, to imprisonment for a term not exceeding twelve months"
       }
      ]
     },
     "clause": {
      "value": "stated",
      "text": "an offence is committed by every officer of the company who is in default",
      "documents": [
       {
        "document": "Companies Act 2006, section 387",
        "url": "https://www.legislation.gov.uk/ukpga/2006/46/section/387",
        "value": "stated",
        "quote": "an offence is committed by every officer of the company who is in default"
       }
      ]
     }
    }
   },
   {
    "name": "Companies Act 2006 s 388",
    "answers": {
     "covers": {
      "value": "preserve",
      "text": "sets how long records are preserved",
      "documents": [
       {
        "document": "Companies Act 2006, section 388",
        "url": "https://www.legislation.gov.uk/ukpga/2006/46/section/388",
        "value": "preserve",
        "quote": "in the case of a private company, for three years from the date on which they are made"
       }
      ]
     },
     "when": {
      "value": "always",
      "text": "at any time",
      "documents": [
       {
        "document": "Companies Act 2006, section 388",
        "url": "https://www.legislation.gov.uk/ukpga/2006/46/section/388",
        "value": "always",
        "quote": "Accounting records that a company is required by section 386 to keep must be preserved by it"
       }
      ]
     },
     "jurisdiction": {
      "value": "gb",
      "text": "Great Britain or the UK",
      "documents": [
       {
        "document": "Companies Act 2006, section 388",
        "url": "https://www.legislation.gov.uk/ukpga/2006/46/section/388",
        "value": "gb",
        "quote": "If accounting records are kept at a place outside the United Kingdom"
       }
      ]
     },
     "clause": {
      "value": "stated",
      "text": "in the case of a public company, for six years from the date on which they are made",
      "documents": [
       {
        "document": "Companies Act 2006, section 388",
        "url": "https://www.legislation.gov.uk/ukpga/2006/46/section/388",
        "value": "stated",
        "quote": "in the case of a public company, for six years from the date on which they are made"
       }
      ]
     }
    }
   },
   {
    "name": "Companies Act 2006 s 389",
    "answers": {
     "covers": {
      "value": "preserve",
      "text": "sets how long records are preserved",
      "documents": [
       {
        "document": "Companies Act 2006, section 389",
        "url": "https://www.legislation.gov.uk/ukpga/2006/46/section/389",
        "value": "preserve",
        "quote": "fails to take all reasonable steps for securing compliance by the company with subsection (4) of that section (period for which records to be preserved)"
       }
      ]
     },
     "when": {
      "value": "always",
      "text": "at any time",
      "documents": [
       {
        "document": "Companies Act 2006, section 389",
        "url": "https://www.legislation.gov.uk/ukpga/2006/46/section/389",
        "value": "always",
        "quote": "an offence is committed by every officer of the company who is in default"
       }
      ]
     },
     "jurisdiction": {
      "value": "gb",
      "text": "Great Britain or the UK",
      "documents": [
       {
        "document": "Companies Act 2006, section 389",
        "url": "https://www.legislation.gov.uk/ukpga/2006/46/section/389",
        "value": "gb",
        "quote": "It is a defence for a person charged with such an offence to show that he acted honestly"
       }
      ]
     },
     "clause": {
      "value": "stated",
      "text": "intentionally causes any default by the company under that subsection",
      "documents": [
       {
        "document": "Companies Act 2006, section 389",
        "url": "https://www.legislation.gov.uk/ukpga/2006/46/section/389",
        "value": "stated",
        "quote": "intentionally causes any default by the company under that subsection"
       }
      ]
     }
    }
   },
   {
    "name": "HMRC company record keeping",
    "answers": {
     "covers": {
      "value": "keep",
      "text": "requires accounting records to be kept",
      "documents": [
       {
        "document": "Running a limited company: company and accounting records (GOV.UK)",
        "url": "https://www.gov.uk/running-a-limited-company/company-and-accounting-records",
        "value": "keep",
        "quote": "There must be a clear division between the company’s finances and those of the owners and directors"
       }
      ]
     },
     "when": {
      "value": "trading",
      "text": "while the company trades",
      "documents": [
       {
        "document": "Running a limited company: company and accounting records (GOV.UK)",
        "url": "https://www.gov.uk/running-a-limited-company/company-and-accounting-records",
        "value": "trading",
        "quote": "HM Revenue and Customs (HMRC) may check your records with a compliance check"
       }
      ]
     },
     "jurisdiction": {
      "value": "gb",
      "text": "Great Britain or the UK",
      "documents": [
       {
        "document": "Running a limited company: company and accounting records (GOV.UK)",
        "url": "https://www.gov.uk/running-a-limited-company/company-and-accounting-records",
        "value": "gb",
        "quote": "HM Revenue and Customs (HMRC) may check your records with a compliance check"
       }
      ]
     },
     "clause": {
      "value": "stated",
      "text": "There must be a clear division between the company’s finances and those of the owners and…",
      "documents": [
       {
        "document": "Running a limited company: company and accounting records (GOV.UK)",
        "url": "https://www.gov.uk/running-a-limited-company/company-and-accounting-records",
        "value": "stated",
        "quote": "There must be a clear division between the company’s finances and those of the owners and directors"
       }
      ]
     }
    }
   },
   {
    "name": "HMRC self-employed record keeping",
    "answers": {
     "covers": {
      "value": "preserve",
      "text": "sets how long records are preserved",
      "documents": [
       {
        "document": "Business records if you're self-employed: how long to keep your records (GOV.UK)",
        "url": "https://www.gov.uk/self-employed-records/how-long-to-keep-your-records",
        "value": "preserve",
        "quote": "You must keep your records for at least 5 years after the 31 January submission deadline of the relevant tax year"
       }
      ]
     },
     "when": {
      "value": "trading",
      "text": "while the company trades",
      "documents": [
       {
        "document": "Business records if you're self-employed: how long to keep your records (GOV.UK)",
        "url": "https://www.gov.uk/self-employed-records/how-long-to-keep-your-records",
        "value": "trading",
        "quote": "HM Revenue and Customs ( HMRC ) may check your records to make sure you’re paying the right amount of tax"
       }
      ]
     },
     "jurisdiction": {
      "value": "gb",
      "text": "Great Britain or the UK",
      "documents": [
       {
        "document": "Business records if you're self-employed: how long to keep your records (GOV.UK)",
        "url": "https://www.gov.uk/self-employed-records/how-long-to-keep-your-records",
        "value": "gb",
        "quote": "HM Revenue and Customs ( HMRC ) may check your records to make sure you’re paying the right amount of tax"
       }
      ]
     },
     "clause": {
      "value": "stated",
      "text": "You must keep your records for at least 5 years after the 31 January submission deadline…",
      "documents": [
       {
        "document": "Business records if you're self-employed: how long to keep your records (GOV.UK)",
        "url": "https://www.gov.uk/self-employed-records/how-long-to-keep-your-records",
        "value": "stated",
        "quote": "You must keep your records for at least 5 years after the 31 January submission deadline of the relevant tax year"
       }
      ]
     }
    }
   },
   {
    "name": "Insolvency Act 1986 s 234",
    "answers": {
     "covers": {
      "value": "hand-over",
      "text": "makes someone hand records to an office-holder or trustee",
      "documents": [
       {
        "document": "Insolvency Act 1986, section 234",
        "url": "https://www.legislation.gov.uk/ukpga/1986/45/section/234",
        "value": "hand-over",
        "quote": "Where any person has in his possession or control any property, books, papers or records to which the company appears to be entitled"
       }
      ]
     },
     "when": {
      "value": "insolvency",
      "text": "in insolvency or bankruptcy",
      "documents": [
       {
        "document": "Insolvency Act 1986, section 234",
        "url": "https://www.legislation.gov.uk/ukpga/1986/45/section/234",
        "value": "insolvency",
        "quote": "the administrative receiver, the liquidator or the provisional liquidator, as the case may be"
       }
      ]
     },
     "jurisdiction": {
      "value": "gb",
      "text": "Great Britain or the UK",
      "documents": [
       {
        "document": "Insolvency Act 1986, section 234",
        "url": "https://www.legislation.gov.uk/ukpga/1986/45/section/234",
        "value": "gb",
        "quote": "Getting in the company’s property"
       }
      ]
     },
     "clause": {
      "value": "stated",
      "text": "Where any person has in his possession or control any property, books, papers or records…",
      "documents": [
       {
        "document": "Insolvency Act 1986, section 234",
        "url": "https://www.legislation.gov.uk/ukpga/1986/45/section/234",
        "value": "stated",
        "quote": "Where any person has in his possession or control any property, books, papers or records to which the company appears to be entitled, the court may require that person"
       }
      ]
     }
    }
   },
   {
    "name": "Insolvency Act 1986 s 235",
    "answers": {
     "covers": {
      "value": "hand-over",
      "text": "makes someone hand records to an office-holder or trustee",
      "documents": [
       {
        "document": "Insolvency Act 1986, section 235",
        "url": "https://www.legislation.gov.uk/ukpga/1986/45/section/235",
        "value": "hand-over",
        "quote": "give to the office-holder such information concerning the company and its promotion, formation, business, dealings, affairs or property"
       }
      ]
     },
     "when": {
      "value": "insolvency",
      "text": "in insolvency or bankruptcy",
      "documents": [
       {
        "document": "Insolvency Act 1986, section 235",
        "url": "https://www.legislation.gov.uk/ukpga/1986/45/section/235",
        "value": "insolvency",
        "quote": "Duty to co-operate with office-holder"
       }
      ]
     },
     "jurisdiction": {
      "value": "gb",
      "text": "Great Britain or the UK",
      "documents": [
       {
        "document": "Insolvency Act 1986, section 235",
        "url": "https://www.legislation.gov.uk/ukpga/1986/45/section/235",
        "value": "gb",
        "quote": "those who are or have at any time been officers of the company"
       }
      ]
     },
     "clause": {
      "value": "stated",
      "text": "give to the office-holder such information concerning the company and its promotion…",
      "documents": [
       {
        "document": "Insolvency Act 1986, section 235",
        "url": "https://www.legislation.gov.uk/ukpga/1986/45/section/235",
        "value": "stated",
        "quote": "give to the office-holder such information concerning the company and its promotion, formation, business, dealings, affairs or property"
       }
      ]
     }
    }
   },
   {
    "name": "Insolvency Act 1986 Sch 4",
    "answers": {
     "covers": {
      "value": "sell",
      "text": "gives a power to sell the company's property",
      "documents": [
       {
        "document": "Insolvency Act 1986, Schedule 4 (powers of liquidator)",
        "url": "https://www.legislation.gov.uk/ukpga/1986/45/schedule/4",
        "value": "sell",
        "quote": "Power to sell any of the company’s property by public auction or private contract"
       }
      ]
     },
     "when": {
      "value": "insolvency",
      "text": "in insolvency or bankruptcy",
      "documents": [
       {
        "document": "Insolvency Act 1986, Schedule 4 (powers of liquidator)",
        "url": "https://www.legislation.gov.uk/ukpga/1986/45/schedule/4",
        "value": "insolvency",
        "quote": "Power to sell any of the company’s property by public auction or private contract"
       }
      ]
     },
     "jurisdiction": {
      "value": "gb",
      "text": "Great Britain or the UK",
      "documents": [
       {
        "document": "Insolvency Act 1986, Schedule 4 (powers of liquidator)",
        "url": "https://www.legislation.gov.uk/ukpga/1986/45/schedule/4",
        "value": "gb",
        "quote": "Power to sell any of the company’s property by public auction or private contract"
       }
      ]
     },
     "clause": {
      "value": "stated",
      "text": "Power to sell any of the company’s property by public auction or private contract with…",
      "documents": [
       {
        "document": "Insolvency Act 1986, Schedule 4 (powers of liquidator)",
        "url": "https://www.legislation.gov.uk/ukpga/1986/45/schedule/4",
        "value": "stated",
        "quote": "Power to sell any of the company’s property by public auction or private contract with power to transfer the whole of it to any person or to sell the same in parcels"
       }
      ]
     }
    }
   },
   {
    "name": "Insolvency Act 1986 Sch B1 para 67",
    "answers": {
     "covers": {
      "value": "hand-over",
      "text": "makes someone hand records to an office-holder or trustee",
      "documents": [
       {
        "document": "Insolvency Act 1986, Schedule B1, paragraph 67",
        "url": "https://www.legislation.gov.uk/ukpga/1986/45/schedule/B1/paragraph/67",
        "value": "hand-over",
        "quote": "The administrator of a company shall on his appointment take custody or control of all the property to which he thinks the company is entitled"
       }
      ]
     },
     "when": {
      "value": "insolvency",
      "text": "in insolvency or bankruptcy",
      "documents": [
       {
        "document": "Insolvency Act 1986, Schedule B1, paragraph 67",
        "url": "https://www.legislation.gov.uk/ukpga/1986/45/schedule/B1/paragraph/67",
        "value": "insolvency",
        "quote": "The administrator of a company shall on his appointment take custody or control"
       }
      ]
     },
     "jurisdiction": {
      "value": "gb",
      "text": "Great Britain or the UK",
      "documents": [
       {
        "document": "Insolvency Act 1986, Schedule B1, paragraph 67",
        "url": "https://www.legislation.gov.uk/ukpga/1986/45/schedule/B1/paragraph/67",
        "value": "gb",
        "quote": "The administrator of a company shall on his appointment take custody or control"
       }
      ]
     },
     "clause": {
      "value": "stated",
      "text": "The administrator of a company shall on his appointment take custody or control of all…",
      "documents": [
       {
        "document": "Insolvency Act 1986, Schedule B1, paragraph 67",
        "url": "https://www.legislation.gov.uk/ukpga/1986/45/schedule/B1/paragraph/67",
        "value": "stated",
        "quote": "The administrator of a company shall on his appointment take custody or control of all the property to which he thinks the company is entitled"
       }
      ]
     }
    }
   },
   {
    "name": "IRS Publication 583",
    "answers": {
     "covers": {
      "value": "preserve",
      "text": "sets how long records are preserved",
      "documents": [
       {
        "document": "Publication 583, Starting a Business and Keeping Records (IRS)",
        "url": "https://www.irs.gov/publications/p583",
        "value": "preserve",
        "quote": "You must keep your records as long as they may be needed for the administration of any provision of the Internal Revenue Code"
       }
      ]
     },
     "when": {
      "value": "trading",
      "text": "while the company trades",
      "documents": [
       {
        "document": "Publication 583, Starting a Business and Keeping Records (IRS)",
        "url": "https://www.irs.gov/publications/p583",
        "value": "trading",
        "quote": "You must keep your records as long as they may be needed for the administration of any provision of the Internal Revenue Code"
       }
      ]
     },
     "jurisdiction": {
      "value": "us",
      "text": "the United States",
      "documents": [
       {
        "document": "Publication 583, Starting a Business and Keeping Records (IRS)",
        "url": "https://www.irs.gov/publications/p583",
        "value": "us",
        "quote": "You must keep your records as long as they may be needed for the administration of any provision of the Internal Revenue Code"
       }
      ]
     },
     "clause": {
      "value": "stated",
      "text": "You must keep your records as long as they may be needed for the administration of any…",
      "documents": [
       {
        "document": "Publication 583, Starting a Business and Keeping Records (IRS)",
        "url": "https://www.irs.gov/publications/p583",
        "value": "stated",
        "quote": "You must keep your records as long as they may be needed for the administration of any provision of the Internal Revenue Code"
       }
      ]
     }
    }
   },
   {
    "name": "IRS record retention guidance",
    "answers": {
     "covers": {
      "value": "preserve",
      "text": "sets how long records are preserved",
      "documents": [
       {
        "document": "How long should I keep records? (IRS)",
        "url": "https://www.irs.gov/businesses/small-businesses-self-employed/how-long-should-i-keep-records",
        "value": "preserve",
        "quote": "you must keep your records that support an item of income, deduction or credit shown on your tax return until the period of limitations for that tax return runs out"
       }
      ]
     },
     "when": {
      "value": "always",
      "text": "at any time",
      "documents": [
       {
        "document": "How long should I keep records? (IRS)",
        "url": "https://www.irs.gov/businesses/small-businesses-self-employed/how-long-should-i-keep-records",
        "value": "always",
        "quote": "you must keep your records that support an item of income, deduction or credit shown on your tax return"
       }
      ]
     },
     "jurisdiction": {
      "value": "us",
      "text": "the United States",
      "documents": [
       {
        "document": "How long should I keep records? (IRS)",
        "url": "https://www.irs.gov/businesses/small-businesses-self-employed/how-long-should-i-keep-records",
        "value": "us",
        "quote": "Period of limitations that apply to income tax returns"
       }
      ]
     },
     "clause": {
      "value": "stated",
      "text": "Keep records for 3 years from the date you filed your original return",
      "documents": [
       {
        "document": "How long should I keep records? (IRS)",
        "url": "https://www.irs.gov/businesses/small-businesses-self-employed/how-long-should-i-keep-records",
        "value": "stated",
        "quote": "Keep records for 3 years from the date you filed your original return"
       }
      ]
     }
    }
   },
   {
    "name": "UK GDPR art 6",
    "answers": {
     "covers": {
      "value": "personal-data",
      "text": "limits disclosing or selling personal data in them",
      "documents": [
       {
        "document": "UK GDPR, Article 6",
        "url": "https://www.legislation.gov.uk/eur/2016/679/article/6",
        "value": "personal-data",
        "quote": "Processing shall be lawful only if and to the extent that at least one of the following applies"
       }
      ]
     },
     "when": {
      "value": "always",
      "text": "at any time",
      "documents": [
       {
        "document": "UK GDPR, Article 6",
        "url": "https://www.legislation.gov.uk/eur/2016/679/article/6",
        "value": "always",
        "quote": "Processing shall be lawful only if and to the extent that at least one of the following applies"
       }
      ]
     },
     "jurisdiction": {
      "value": "gb",
      "text": "Great Britain or the UK",
      "documents": [
       {
        "document": "UK GDPR, Article 6",
        "url": "https://www.legislation.gov.uk/eur/2016/679/article/6",
        "value": "gb",
        "quote": "must be laid down by domestic law or relevant international law (see section 9A of the 2018 Act)"
       }
      ]
     },
     "clause": {
      "value": "stated",
      "text": "Processing shall be lawful only if and to the extent that at least one of the following…",
      "documents": [
       {
        "document": "UK GDPR, Article 6",
        "url": "https://www.legislation.gov.uk/eur/2016/679/article/6",
        "value": "stated",
        "quote": "Processing shall be lawful only if and to the extent that at least one of the following applies"
       }
      ]
     }
    }
   }
  ]
 },
 "subject_kind": "rule",
 "rows": [
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   "subject": "11 U.S.C. 101(41A)",
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   "answer": "personal-data",
   "answer_text": "limits disclosing or selling personal data in them",
   "status": "stated",
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   "quote": "if provided by an individual to the debtor in connection with obtaining a product or a service from the debtor primarily for personal, family, or household purposes",
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   "subject": "11 U.S.C. 101(41A)",
   "url": "https://www.law.cornell.edu/uscode/text/11/101",
   "document": "11 U.S. Code section 101",
   "question": "when",
   "answer": "insolvency",
   "answer_text": "in insolvency or bankruptcy",
   "status": "stated",
   "retrieved_at": "2026-10-08",
   "quote": "In this title the following definitions shall apply",
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   "subject": "11 U.S.C. 101(41A)",
   "url": "https://www.law.cornell.edu/uscode/text/11/101",
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   "question": "jurisdiction",
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   "answer_text": "the United States",
   "status": "stated",
   "retrieved_at": "2026-10-08",
   "quote": "In this title the following definitions shall apply",
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   "subject": "11 U.S.C. 101(41A)",
   "url": "https://www.law.cornell.edu/uscode/text/11/101",
   "document": "11 U.S. Code section 101",
   "question": "clause",
   "answer": "stated",
   "answer_text": "if provided by an individual to the debtor in connection with obtaining a product or a…",
   "status": "stated",
   "retrieved_at": "2026-10-08",
   "quote": "if provided by an individual to the debtor in connection with obtaining a product or a service from the debtor primarily for personal, family, or household purposes",
   "text_sha256": "65ef22ab71911e3e8a2b11eeb59c3690d7fd7327536d924551a428fd95980395"
  },
  {
   "subject": "11 U.S.C. 332",
   "url": "https://www.law.cornell.edu/uscode/text/11/332",
   "document": "11 U.S. Code section 332",
   "question": "covers",
   "answer": "personal-data",
   "answer_text": "limits disclosing or selling personal data in them",
   "status": "stated",
   "retrieved_at": "2026-10-08",
   "quote": "shall provide to the court information to assist the court in its consideration of the facts, circumstances, and conditions of the proposed sale or lease of personally identifiable information",
   "text_sha256": "1bb3a91530d97ef6bb3f891292c15c195d66dc3e718430baa91bf2481938d6b8"
  },
  {
   "subject": "11 U.S.C. 332",
   "url": "https://www.law.cornell.edu/uscode/text/11/332",
   "document": "11 U.S. Code section 332",
   "question": "when",
   "answer": "insolvency",
   "answer_text": "in insolvency or bankruptcy",
   "status": "stated",
   "retrieved_at": "2026-10-08",
   "quote": "If a hearing is required under section 363(b)(1)(B), the court shall order the United States trustee to appoint",
   "text_sha256": "1bb3a91530d97ef6bb3f891292c15c195d66dc3e718430baa91bf2481938d6b8"
  },
  {
   "subject": "11 U.S.C. 332",
   "url": "https://www.law.cornell.edu/uscode/text/11/332",
   "document": "11 U.S. Code section 332",
   "question": "jurisdiction",
   "answer": "us",
   "answer_text": "the United States",
   "status": "stated",
   "retrieved_at": "2026-10-08",
   "quote": "the court shall order the United States trustee to appoint",
   "text_sha256": "1bb3a91530d97ef6bb3f891292c15c195d66dc3e718430baa91bf2481938d6b8"
  },
  {
   "subject": "11 U.S.C. 332",
   "url": "https://www.law.cornell.edu/uscode/text/11/332",
   "document": "11 U.S. Code section 332",
   "question": "clause",
   "answer": "stated",
   "answer_text": "shall provide to the court information to assist the court in its consideration of the…",
   "status": "stated",
   "retrieved_at": "2026-10-08",
   "quote": "shall provide to the court information to assist the court in its consideration of the facts, circumstances, and conditions of the proposed sale or lease of personally identifiable information",
   "text_sha256": "1bb3a91530d97ef6bb3f891292c15c195d66dc3e718430baa91bf2481938d6b8"
  },
  {
   "subject": "11 U.S.C. 363(b)(1)",
   "url": "https://www.law.cornell.edu/uscode/text/11/363",
   "document": "11 U.S. Code section 363",
   "question": "covers",
   "answer": "personal-data",
   "answer_text": "limits disclosing or selling personal data in them",
   "status": "stated",
   "retrieved_at": "2026-10-08",
   "quote": "then the trustee may not sell or lease personally identifiable information to",
   "text_sha256": "f3a43b14cba78eb9942855de6148ad677a67ef14fb154add1c957c39a846cc08"
  },
  {
   "subject": "11 U.S.C. 363(b)(1)",
   "url": "https://www.law.cornell.edu/uscode/text/11/363",
   "document": "11 U.S. Code section 363",
   "question": "when",
   "answer": "insolvency",
   "answer_text": "in insolvency or bankruptcy",
   "status": "stated",
   "retrieved_at": "2026-10-08",
   "quote": "after appointment of a consumer privacy ombudsman in accordance with section 332",
   "text_sha256": "f3a43b14cba78eb9942855de6148ad677a67ef14fb154add1c957c39a846cc08"
  },
  {
   "subject": "11 U.S.C. 363(b)(1)",
   "url": "https://www.law.cornell.edu/uscode/text/11/363",
   "document": "11 U.S. Code section 363",
   "question": "jurisdiction",
   "answer": "us",
   "answer_text": "the United States",
   "status": "stated",
   "retrieved_at": "2026-10-08",
   "quote": "then the trustee may not sell or lease personally identifiable information to",
   "text_sha256": "f3a43b14cba78eb9942855de6148ad677a67ef14fb154add1c957c39a846cc08"
  },
  {
   "subject": "11 U.S.C. 363(b)(1)",
   "url": "https://www.law.cornell.edu/uscode/text/11/363",
   "document": "11 U.S. Code section 363",
   "question": "clause",
   "answer": "stated",
   "answer_text": "a policy prohibiting the transfer of personally identifiable information about…",
   "status": "stated",
   "retrieved_at": "2026-10-08",
   "quote": "a policy prohibiting the transfer of personally identifiable information about individuals to persons that are not affiliated with the debtor",
   "text_sha256": "f3a43b14cba78eb9942855de6148ad677a67ef14fb154add1c957c39a846cc08"
  },
  {
   "subject": "11 U.S.C. 521",
   "url": "https://www.law.cornell.edu/uscode/text/11/521",
   "document": "11 U.S. Code section 521",
   "question": "covers",
   "answer": "hand-over",
   "answer_text": "makes someone hand records to an office-holder or trustee",
   "status": "stated",
   "retrieved_at": "2026-10-28",
   "quote": "surrender to the trustee all property of the estate and any recorded information, including books, documents, records, and papers",
   "text_sha256": "7c8cc6c8b9b5f9405501459f6043d14e541ea9eff80dffeb4d1c48ba79b997b7"
  },
  {
   "subject": "11 U.S.C. 521",
   "url": "https://www.law.cornell.edu/uscode/text/11/521",
   "document": "11 U.S. Code section 521",
   "question": "when",
   "answer": "insolvency",
   "answer_text": "in insolvency or bankruptcy",
   "status": "stated",
   "retrieved_at": "2026-10-28",
   "quote": "surrender to the trustee all property of the estate and any recorded information",
   "text_sha256": "7c8cc6c8b9b5f9405501459f6043d14e541ea9eff80dffeb4d1c48ba79b997b7"
  },
  {
   "subject": "11 U.S.C. 521",
   "url": "https://www.law.cornell.edu/uscode/text/11/521",
   "document": "11 U.S. Code section 521",
   "question": "jurisdiction",
   "answer": "us",
   "answer_text": "the United States",
   "status": "stated",
   "retrieved_at": "2026-10-28",
   "quote": "surrender to the trustee all property of the estate and any recorded information",
   "text_sha256": "7c8cc6c8b9b5f9405501459f6043d14e541ea9eff80dffeb4d1c48ba79b997b7"
  },
  {
   "subject": "11 U.S.C. 521",
   "url": "https://www.law.cornell.edu/uscode/text/11/521",
   "document": "11 U.S. Code section 521",
   "question": "clause",
   "answer": "stated",
   "answer_text": "surrender to the trustee all property of the estate and any recorded information…",
   "status": "stated",
   "retrieved_at": "2026-10-28",
   "quote": "surrender to the trustee all property of the estate and any recorded information, including books, documents, records, and papers, relating to property of the estate",
   "text_sha256": "7c8cc6c8b9b5f9405501459f6043d14e541ea9eff80dffeb4d1c48ba79b997b7"
  },
  {
   "subject": "11 U.S.C. 541",
   "url": "https://www.law.cornell.edu/uscode/text/11/541",
   "document": "11 U.S. Code section 541",
   "question": "covers",
   "answer": "hand-over",
   "answer_text": "makes someone hand records to an office-holder or trustee",
   "status": "stated",
   "retrieved_at": "2026-10-28",
   "quote": "all legal or equitable interests of the debtor in property as of the commencement of the case",
   "text_sha256": "b1ec269d0f8e05e3f14b550bd140f2d2a76b15b5a8fb87b22e775a8e76dbf9e4"
  },
  {
   "subject": "11 U.S.C. 541",
   "url": "https://www.law.cornell.edu/uscode/text/11/541",
   "document": "11 U.S. Code section 541",
   "question": "when",
   "answer": "insolvency",
   "answer_text": "in insolvency or bankruptcy",
   "status": "stated",
   "retrieved_at": "2026-10-28",
   "quote": "all legal or equitable interests of the debtor in property as of the commencement of the case",
   "text_sha256": "b1ec269d0f8e05e3f14b550bd140f2d2a76b15b5a8fb87b22e775a8e76dbf9e4"
  },
  {
   "subject": "11 U.S.C. 541",
   "url": "https://www.law.cornell.edu/uscode/text/11/541",
   "document": "11 U.S. Code section 541",
   "question": "jurisdiction",
   "answer": "us",
   "answer_text": "the United States",
   "status": "stated",
   "retrieved_at": "2026-10-28",
   "quote": "all legal or equitable interests of the debtor in property as of the commencement of the case",
   "text_sha256": "b1ec269d0f8e05e3f14b550bd140f2d2a76b15b5a8fb87b22e775a8e76dbf9e4"
  },
  {
   "subject": "11 U.S.C. 541",
   "url": "https://www.law.cornell.edu/uscode/text/11/541",
   "document": "11 U.S. Code section 541",
   "question": "clause",
   "answer": "stated",
   "answer_text": "all legal or equitable interests of the debtor in property as of the commencement of the…",
   "status": "stated",
   "retrieved_at": "2026-10-28",
   "quote": "all legal or equitable interests of the debtor in property as of the commencement of the case",
   "text_sha256": "b1ec269d0f8e05e3f14b550bd140f2d2a76b15b5a8fb87b22e775a8e76dbf9e4"
  },
  {
   "subject": "11 U.S.C. 542",
   "url": "https://www.law.cornell.edu/uscode/text/11/542",
   "document": "11 U.S. Code section 542",
   "question": "covers",
   "answer": "hand-over",
   "answer_text": "makes someone hand records to an office-holder or trustee",
   "status": "stated",
   "retrieved_at": "2026-10-28",
   "quote": "the court may order an attorney, accountant, or other person that holds recorded information, including books, documents, records, and papers",
   "text_sha256": "1ae09452348f661f95d64404a723035b8bc54e68b556ee78c58b016ae5da01a6"
  },
  {
   "subject": "11 U.S.C. 542",
   "url": "https://www.law.cornell.edu/uscode/text/11/542",
   "document": "11 U.S. Code section 542",
   "question": "when",
   "answer": "insolvency",
   "answer_text": "in insolvency or bankruptcy",
   "status": "stated",
   "retrieved_at": "2026-10-28",
   "quote": "to turn over or disclose such recorded information to the trustee",
   "text_sha256": "1ae09452348f661f95d64404a723035b8bc54e68b556ee78c58b016ae5da01a6"
  },
  {
   "subject": "11 U.S.C. 542",
   "url": "https://www.law.cornell.edu/uscode/text/11/542",
   "document": "11 U.S. Code section 542",
   "question": "jurisdiction",
   "answer": "us",
   "answer_text": "the United States",
   "status": "stated",
   "retrieved_at": "2026-10-28",
   "quote": "to turn over or disclose such recorded information to the trustee",
   "text_sha256": "1ae09452348f661f95d64404a723035b8bc54e68b556ee78c58b016ae5da01a6"
  },
  {
   "subject": "11 U.S.C. 542",
   "url": "https://www.law.cornell.edu/uscode/text/11/542",
   "document": "11 U.S. Code section 542",
   "question": "clause",
   "answer": "stated",
   "answer_text": "the court may order an attorney, accountant, or other person that holds recorded…",
   "status": "stated",
   "retrieved_at": "2026-10-28",
   "quote": "the court may order an attorney, accountant, or other person that holds recorded information, including books, documents, records, and papers, relating to the debtor’s property or financial affairs, to turn over or disclose such recorded information to the trustee",
   "text_sha256": "1ae09452348f661f95d64404a723035b8bc54e68b556ee78c58b016ae5da01a6"
  },
  {
   "subject": "18 U.S.C. 1519",
   "url": "https://www.law.cornell.edu/uscode/text/18/1519",
   "document": "18 U.S. Code section 1519",
   "question": "covers",
   "answer": "destroy-offence",
   "answer_text": "makes destroying or falsifying records an offence",
   "status": "stated",
   "retrieved_at": "2026-10-28",
   "quote": "Whoever knowingly alters, destroys, mutilates, conceals, covers up, falsifies, or makes a false entry in any record, document, or tangible object",
   "text_sha256": "8659dd3d997910fbc59ed1e2afd7256a1c0166082f2b7325a5d1fe66b98a7ee5"
  },
  {
   "subject": "18 U.S.C. 1519",
   "url": "https://www.law.cornell.edu/uscode/text/18/1519",
   "document": "18 U.S. Code section 1519",
   "question": "when",
   "answer": "insolvency",
   "answer_text": "in insolvency or bankruptcy",
   "status": "stated",
   "retrieved_at": "2026-10-28",
   "quote": "in relation to or contemplation of any such matter or case, shall be fined under this title, imprisoned not more than 20 years, or both",
   "text_sha256": "8659dd3d997910fbc59ed1e2afd7256a1c0166082f2b7325a5d1fe66b98a7ee5"
  },
  {
   "subject": "18 U.S.C. 1519",
   "url": "https://www.law.cornell.edu/uscode/text/18/1519",
   "document": "18 U.S. Code section 1519",
   "question": "jurisdiction",
   "answer": "us",
   "answer_text": "the United States",
   "status": "stated",
   "retrieved_at": "2026-10-28",
   "quote": "shall be fined under this title, imprisoned not more than 20 years, or both",
   "text_sha256": "8659dd3d997910fbc59ed1e2afd7256a1c0166082f2b7325a5d1fe66b98a7ee5"
  },
  {
   "subject": "18 U.S.C. 1519",
   "url": "https://www.law.cornell.edu/uscode/text/18/1519",
   "document": "18 U.S. Code section 1519",
   "question": "clause",
   "answer": "stated",
   "answer_text": "Whoever knowingly alters, destroys, mutilates, conceals, covers up, falsifies, or makes a…",
   "status": "stated",
   "retrieved_at": "2026-10-28",
   "quote": "Whoever knowingly alters, destroys, mutilates, conceals, covers up, falsifies, or makes a false entry in any record, document, or tangible object with the intent to impede, obstruct, or in",
   "text_sha256": "8659dd3d997910fbc59ed1e2afd7256a1c0166082f2b7325a5d1fe66b98a7ee5"
  },
  {
   "subject": "26 CFR 1.6001-1",
   "url": "https://www.law.cornell.edu/cfr/text/26/1.6001-1",
   "document": "26 CFR section 1.6001-1",
   "question": "covers",
   "answer": "preserve",
   "answer_text": "sets how long records are preserved",
   "status": "stated",
   "retrieved_at": "2026-10-28",
   "quote": "shall be retained so long as the contents thereof may become material in the administration of any internal revenue law",
   "text_sha256": "90d648ebfa1488b1ca999c0b8807ce86b06607948e30b6f66ba715820b9cae59"
  },
  {
   "subject": "26 CFR 1.6001-1",
   "url": "https://www.law.cornell.edu/cfr/text/26/1.6001-1",
   "document": "26 CFR section 1.6001-1",
   "question": "when",
   "answer": "always",
   "answer_text": "at any time",
   "status": "stated",
   "retrieved_at": "2026-10-28",
   "quote": "shall keep such permanent books of account or records, including inventories",
   "text_sha256": "90d648ebfa1488b1ca999c0b8807ce86b06607948e30b6f66ba715820b9cae59"
  },
  {
   "subject": "26 CFR 1.6001-1",
   "url": "https://www.law.cornell.edu/cfr/text/26/1.6001-1",
   "document": "26 CFR section 1.6001-1",
   "question": "jurisdiction",
   "answer": "us",
   "answer_text": "the United States",
   "status": "stated",
   "retrieved_at": "2026-10-28",
   "quote": "shall be retained so long as the contents thereof may become material in the administration of any internal revenue law",
   "text_sha256": "90d648ebfa1488b1ca999c0b8807ce86b06607948e30b6f66ba715820b9cae59"
  },
  {
   "subject": "26 CFR 1.6001-1",
   "url": "https://www.law.cornell.edu/cfr/text/26/1.6001-1",
   "document": "26 CFR section 1.6001-1",
   "question": "clause",
   "answer": "stated",
   "answer_text": "shall keep such permanent books of account or records, including inventories, as are…",
   "status": "stated",
   "retrieved_at": "2026-10-28",
   "quote": "shall keep such permanent books of account or records, including inventories, as are sufficient to establish the amount of gross income, deductions, credits",
   "text_sha256": "90d648ebfa1488b1ca999c0b8807ce86b06607948e30b6f66ba715820b9cae59"
  },
  {
   "subject": "26 U.S.C. 6001",
   "url": "https://www.law.cornell.edu/uscode/text/26/6001",
   "document": "26 U.S. Code section 6001",
   "question": "covers",
   "answer": "keep",
   "answer_text": "requires accounting records to be kept",
   "status": "stated",
   "retrieved_at": "2026-10-28",
   "quote": "shall keep such records, render such statements, make such returns, and comply with such rules and regulations as the Secretary may from time to time prescribe",
   "text_sha256": "c12c60e5aa17e638ae1a9b7916476cb35842ea1b635a1c0e1d1b25a0322bafe3"
  },
  {
   "subject": "26 U.S.C. 6001",
   "url": "https://www.law.cornell.edu/uscode/text/26/6001",
   "document": "26 U.S. Code section 6001",
   "question": "when",
   "answer": "always",
   "answer_text": "at any time",
   "status": "stated",
   "retrieved_at": "2026-10-28",
   "quote": "person liable for any tax imposed by this title, or for the collection thereof, shall keep such records",
   "text_sha256": "c12c60e5aa17e638ae1a9b7916476cb35842ea1b635a1c0e1d1b25a0322bafe3"
  },
  {
   "subject": "26 U.S.C. 6001",
   "url": "https://www.law.cornell.edu/uscode/text/26/6001",
   "document": "26 U.S. Code section 6001",
   "question": "jurisdiction",
   "answer": "us",
   "answer_text": "the United States",
   "status": "stated",
   "retrieved_at": "2026-10-28",
   "quote": "person liable for any tax imposed by this title, or for the collection thereof, shall keep such records",
   "text_sha256": "c12c60e5aa17e638ae1a9b7916476cb35842ea1b635a1c0e1d1b25a0322bafe3"
  },
  {
   "subject": "26 U.S.C. 6001",
   "url": "https://www.law.cornell.edu/uscode/text/26/6001",
   "document": "26 U.S. Code section 6001",
   "question": "clause",
   "answer": "stated",
   "answer_text": "shall keep such records, render such statements, make such returns, and comply with such…",
   "status": "stated",
   "retrieved_at": "2026-10-28",
   "quote": "shall keep such records, render such statements, make such returns, and comply with such rules and regulations as the Secretary may from time to time prescribe",
   "text_sha256": "c12c60e5aa17e638ae1a9b7916476cb35842ea1b635a1c0e1d1b25a0322bafe3"
  },
  {
   "subject": "Companies Act 2006 s 386",
   "url": "https://www.legislation.gov.uk/ukpga/2006/46/section/386",
   "document": "Companies Act 2006, section 386",
   "question": "covers",
   "answer": "keep",
   "answer_text": "requires accounting records to be kept",
   "status": "stated",
   "retrieved_at": "2026-10-28",
   "quote": "Every company must keep adequate accounting re",
   "text_sha256": "9e4e0ac6ae52322c5321b3f09042049571f37b08cb7034bc30db221f01ea85f4"
  },
  {
   "subject": "Companies Act 2006 s 386",
   "url": "https://www.legislation.gov.uk/ukpga/2006/46/section/386",
   "document": "Companies Act 2006, section 386",
   "question": "when",
   "answer": "always",
   "answer_text": "at any time",
   "status": "stated",
   "retrieved_at": "2026-10-28",
   "quote": "Every company must keep adequate accounting re",
   "text_sha256": "9e4e0ac6ae52322c5321b3f09042049571f37b08cb7034bc30db221f01ea85f4"
  },
  {
   "subject": "Companies Act 2006 s 386",
   "url": "https://www.legislation.gov.uk/ukpga/2006/46/section/386",
   "document": "Companies Act 2006, section 386",
   "question": "jurisdiction",
   "answer": "gb",
   "answer_text": "Great Britain or the UK",
   "status": "stated",
   "retrieved_at": "2026-10-28",
   "quote": "Accounting records must, in particular, contain",
   "text_sha256": "9e4e0ac6ae52322c5321b3f09042049571f37b08cb7034bc30db221f01ea85f4"
  },
  {
   "subject": "Companies Act 2006 s 386",
   "url": "https://www.legislation.gov.uk/ukpga/2006/46/section/386",
   "document": "Companies Act 2006, section 386",
   "question": "clause",
   "answer": "stated",
   "answer_text": "entries from day to day of all sums of money received and expended by the company",
   "status": "stated",
   "retrieved_at": "2026-10-28",
   "quote": "entries from day to day of all sums of money received and expended by the company",
   "text_sha256": "9e4e0ac6ae52322c5321b3f09042049571f37b08cb7034bc30db221f01ea85f4"
  },
  {
   "subject": "Companies Act 2006 s 387",
   "url": "https://www.legislation.gov.uk/ukpga/2006/46/section/387",
   "document": "Companies Act 2006, section 387",
   "question": "covers",
   "answer": "keep",
   "answer_text": "requires accounting records to be kept",
   "status": "stated",
   "retrieved_at": "2026-10-28",
   "quote": "an offence is committed by every officer of the company who is in default",
   "text_sha256": "40a92e60b214e9f5f016ccecec27b9d219f99ffe3fd8cf18950bb4ad54a789bf"
  },
  {
   "subject": "Companies Act 2006 s 387",
   "url": "https://www.legislation.gov.uk/ukpga/2006/46/section/387",
   "document": "Companies Act 2006, section 387",
   "question": "when",
   "answer": "always",
   "answer_text": "at any time",
   "status": "stated",
   "retrieved_at": "2026-10-28",
   "quote": "If a company fails to comply with any provision of section 386",
   "text_sha256": "40a92e60b214e9f5f016ccecec27b9d219f99ffe3fd8cf18950bb4ad54a789bf"
  },
  {
   "subject": "Companies Act 2006 s 387",
   "url": "https://www.legislation.gov.uk/ukpga/2006/46/section/387",
   "document": "Companies Act 2006, section 387",
   "question": "jurisdiction",
   "answer": "gb",
   "answer_text": "Great Britain or the UK",
   "status": "stated",
   "retrieved_at": "2026-10-28",
   "quote": "in England and Wales, to imprisonment for a term not exceeding twelve months",
   "text_sha256": "40a92e60b214e9f5f016ccecec27b9d219f99ffe3fd8cf18950bb4ad54a789bf"
  },
  {
   "subject": "Companies Act 2006 s 387",
   "url": "https://www.legislation.gov.uk/ukpga/2006/46/section/387",
   "document": "Companies Act 2006, section 387",
   "question": "clause",
   "answer": "stated",
   "answer_text": "an offence is committed by every officer of the company who is in default",
   "status": "stated",
   "retrieved_at": "2026-10-28",
   "quote": "an offence is committed by every officer of the company who is in default",
   "text_sha256": "40a92e60b214e9f5f016ccecec27b9d219f99ffe3fd8cf18950bb4ad54a789bf"
  },
  {
   "subject": "Companies Act 2006 s 388",
   "url": "https://www.legislation.gov.uk/ukpga/2006/46/section/388",
   "document": "Companies Act 2006, section 388",
   "question": "covers",
   "answer": "preserve",
   "answer_text": "sets how long records are preserved",
   "status": "stated",
   "retrieved_at": "2026-10-12",
   "quote": "in the case of a private company, for three years from the date on which they are made",
   "text_sha256": "665f074f155072d20837601f2fdfdcf2941c9afccf39d54d98848ad1bf1aa23b"
  },
  {
   "subject": "Companies Act 2006 s 388",
   "url": "https://www.legislation.gov.uk/ukpga/2006/46/section/388",
   "document": "Companies Act 2006, section 388",
   "question": "when",
   "answer": "always",
   "answer_text": "at any time",
   "status": "stated",
   "retrieved_at": "2026-10-12",
   "quote": "Accounting records that a company is required by section 386 to keep must be preserved by it",
   "text_sha256": "665f074f155072d20837601f2fdfdcf2941c9afccf39d54d98848ad1bf1aa23b"
  },
  {
   "subject": "Companies Act 2006 s 388",
   "url": "https://www.legislation.gov.uk/ukpga/2006/46/section/388",
   "document": "Companies Act 2006, section 388",
   "question": "jurisdiction",
   "answer": "gb",
   "answer_text": "Great Britain or the UK",
   "status": "stated",
   "retrieved_at": "2026-10-12",
   "quote": "If accounting records are kept at a place outside the United Kingdom",
   "text_sha256": "665f074f155072d20837601f2fdfdcf2941c9afccf39d54d98848ad1bf1aa23b"
  },
  {
   "subject": "Companies Act 2006 s 388",
   "url": "https://www.legislation.gov.uk/ukpga/2006/46/section/388",
   "document": "Companies Act 2006, section 388",
   "question": "clause",
   "answer": "stated",
   "answer_text": "in the case of a public company, for six years from the date on which they are made",
   "status": "stated",
   "retrieved_at": "2026-10-12",
   "quote": "in the case of a public company, for six years from the date on which they are made",
   "text_sha256": "665f074f155072d20837601f2fdfdcf2941c9afccf39d54d98848ad1bf1aa23b"
  },
  {
   "subject": "Companies Act 2006 s 389",
   "url": "https://www.legislation.gov.uk/ukpga/2006/46/section/389",
   "document": "Companies Act 2006, section 389",
   "question": "covers",
   "answer": "preserve",
   "answer_text": "sets how long records are preserved",
   "status": "stated",
   "retrieved_at": "2026-10-28",
   "quote": "fails to take all reasonable steps for securing compliance by the company with subsection (4) of that section (period for which records to be preserved)",
   "text_sha256": "cc8c23aab1daa247464f09b30c2146a52c1272fb7001b2edce023ad5f2b7335f"
  },
  {
   "subject": "Companies Act 2006 s 389",
   "url": "https://www.legislation.gov.uk/ukpga/2006/46/section/389",
   "document": "Companies Act 2006, section 389",
   "question": "when",
   "answer": "always",
   "answer_text": "at any time",
   "status": "stated",
   "retrieved_at": "2026-10-28",
   "quote": "an offence is committed by every officer of the company who is in default",
   "text_sha256": "cc8c23aab1daa247464f09b30c2146a52c1272fb7001b2edce023ad5f2b7335f"
  },
  {
   "subject": "Companies Act 2006 s 389",
   "url": "https://www.legislation.gov.uk/ukpga/2006/46/section/389",
   "document": "Companies Act 2006, section 389",
   "question": "jurisdiction",
   "answer": "gb",
   "answer_text": "Great Britain or the UK",
   "status": "stated",
   "retrieved_at": "2026-10-28",
   "quote": "It is a defence for a person charged with such an offence to show that he acted honestly",
   "text_sha256": "cc8c23aab1daa247464f09b30c2146a52c1272fb7001b2edce023ad5f2b7335f"
  },
  {
   "subject": "Companies Act 2006 s 389",
   "url": "https://www.legislation.gov.uk/ukpga/2006/46/section/389",
   "document": "Companies Act 2006, section 389",
   "question": "clause",
   "answer": "stated",
   "answer_text": "intentionally causes any default by the company under that subsection",
   "status": "stated",
   "retrieved_at": "2026-10-28",
   "quote": "intentionally causes any default by the company under that subsection",
   "text_sha256": "cc8c23aab1daa247464f09b30c2146a52c1272fb7001b2edce023ad5f2b7335f"
  },
  {
   "subject": "HMRC company record keeping",
   "url": "https://www.gov.uk/running-a-limited-company/company-and-accounting-records",
   "document": "Running a limited company: company and accounting records (GOV.UK)",
   "question": "covers",
   "answer": "keep",
   "answer_text": "requires accounting records to be kept",
   "status": "stated",
   "retrieved_at": "2026-10-23",
   "quote": "There must be a clear division between the company’s finances and those of the owners and directors",
   "text_sha256": "018f4e317ac16ed5cc934cff84dea18b5696d6f60555804b28b90d2cf3f1c2e2"
  },
  {
   "subject": "HMRC company record keeping",
   "url": "https://www.gov.uk/running-a-limited-company/company-and-accounting-records",
   "document": "Running a limited company: company and accounting records (GOV.UK)",
   "question": "when",
   "answer": "trading",
   "answer_text": "while the company trades",
   "status": "stated",
   "retrieved_at": "2026-10-23",
   "quote": "HM Revenue and Customs (HMRC) may check your records with a compliance check",
   "text_sha256": "018f4e317ac16ed5cc934cff84dea18b5696d6f60555804b28b90d2cf3f1c2e2"
  },
  {
   "subject": "HMRC company record keeping",
   "url": "https://www.gov.uk/running-a-limited-company/company-and-accounting-records",
   "document": "Running a limited company: company and accounting records (GOV.UK)",
   "question": "jurisdiction",
   "answer": "gb",
   "answer_text": "Great Britain or the UK",
   "status": "stated",
   "retrieved_at": "2026-10-23",
   "quote": "HM Revenue and Customs (HMRC) may check your records with a compliance check",
   "text_sha256": "018f4e317ac16ed5cc934cff84dea18b5696d6f60555804b28b90d2cf3f1c2e2"
  },
  {
   "subject": "HMRC company record keeping",
   "url": "https://www.gov.uk/running-a-limited-company/company-and-accounting-records",
   "document": "Running a limited company: company and accounting records (GOV.UK)",
   "question": "clause",
   "answer": "stated",
   "answer_text": "There must be a clear division between the company’s finances and those of the owners and…",
   "status": "stated",
   "retrieved_at": "2026-10-23",
   "quote": "There must be a clear division between the company’s finances and those of the owners and directors",
   "text_sha256": "018f4e317ac16ed5cc934cff84dea18b5696d6f60555804b28b90d2cf3f1c2e2"
  },
  {
   "subject": "HMRC self-employed record keeping",
   "url": "https://www.gov.uk/self-employed-records/how-long-to-keep-your-records",
   "document": "Business records if you're self-employed: how long to keep your records (GOV.UK)",
   "question": "covers",
   "answer": "preserve",
   "answer_text": "sets how long records are preserved",
   "status": "stated",
   "retrieved_at": "2026-10-12",
   "quote": "You must keep your records for at least 5 years after the 31 January submission deadline of the relevant tax year",
   "text_sha256": "1936ccbd5f86edd4a71d95ff19818bf5d71939ad2d01c6392bdadc91a2af0853"
  },
  {
   "subject": "HMRC self-employed record keeping",
   "url": "https://www.gov.uk/self-employed-records/how-long-to-keep-your-records",
   "document": "Business records if you're self-employed: how long to keep your records (GOV.UK)",
   "question": "when",
   "answer": "trading",
   "answer_text": "while the company trades",
   "status": "stated",
   "retrieved_at": "2026-10-12",
   "quote": "HM Revenue and Customs ( HMRC ) may check your records to make sure you’re paying the right amount of tax",
   "text_sha256": "1936ccbd5f86edd4a71d95ff19818bf5d71939ad2d01c6392bdadc91a2af0853"
  },
  {
   "subject": "HMRC self-employed record keeping",
   "url": "https://www.gov.uk/self-employed-records/how-long-to-keep-your-records",
   "document": "Business records if you're self-employed: how long to keep your records (GOV.UK)",
   "question": "jurisdiction",
   "answer": "gb",
   "answer_text": "Great Britain or the UK",
   "status": "stated",
   "retrieved_at": "2026-10-12",
   "quote": "HM Revenue and Customs ( HMRC ) may check your records to make sure you’re paying the right amount of tax",
   "text_sha256": "1936ccbd5f86edd4a71d95ff19818bf5d71939ad2d01c6392bdadc91a2af0853"
  },
  {
   "subject": "HMRC self-employed record keeping",
   "url": "https://www.gov.uk/self-employed-records/how-long-to-keep-your-records",
   "document": "Business records if you're self-employed: how long to keep your records (GOV.UK)",
   "question": "clause",
   "answer": "stated",
   "answer_text": "You must keep your records for at least 5 years after the 31 January submission deadline…",
   "status": "stated",
   "retrieved_at": "2026-10-12",
   "quote": "You must keep your records for at least 5 years after the 31 January submission deadline of the relevant tax year",
   "text_sha256": "1936ccbd5f86edd4a71d95ff19818bf5d71939ad2d01c6392bdadc91a2af0853"
  },
  {
   "subject": "Insolvency Act 1986 s 234",
   "url": "https://www.legislation.gov.uk/ukpga/1986/45/section/234",
   "document": "Insolvency Act 1986, section 234",
   "question": "covers",
   "answer": "hand-over",
   "answer_text": "makes someone hand records to an office-holder or trustee",
   "status": "stated",
   "retrieved_at": "2026-10-28",
   "quote": "Where any person has in his possession or control any property, books, papers or records to which the company appears to be entitled",
   "text_sha256": "78e257aaa71525b2de9ad3470e452f65ccf447cf2d8b9828d8687061a62e7925"
  },
  {
   "subject": "Insolvency Act 1986 s 234",
   "url": "https://www.legislation.gov.uk/ukpga/1986/45/section/234",
   "document": "Insolvency Act 1986, section 234",
   "question": "when",
   "answer": "insolvency",
   "answer_text": "in insolvency or bankruptcy",
   "status": "stated",
   "retrieved_at": "2026-10-28",
   "quote": "the administrative receiver, the liquidator or the provisional liquidator, as the case may be",
   "text_sha256": "78e257aaa71525b2de9ad3470e452f65ccf447cf2d8b9828d8687061a62e7925"
  },
  {
   "subject": "Insolvency Act 1986 s 234",
   "url": "https://www.legislation.gov.uk/ukpga/1986/45/section/234",
   "document": "Insolvency Act 1986, section 234",
   "question": "jurisdiction",
   "answer": "gb",
   "answer_text": "Great Britain or the UK",
   "status": "stated",
   "retrieved_at": "2026-10-28",
   "quote": "Getting in the company’s property",
   "text_sha256": "78e257aaa71525b2de9ad3470e452f65ccf447cf2d8b9828d8687061a62e7925"
  },
  {
   "subject": "Insolvency Act 1986 s 234",
   "url": "https://www.legislation.gov.uk/ukpga/1986/45/section/234",
   "document": "Insolvency Act 1986, section 234",
   "question": "clause",
   "answer": "stated",
   "answer_text": "Where any person has in his possession or control any property, books, papers or records…",
   "status": "stated",
   "retrieved_at": "2026-10-28",
   "quote": "Where any person has in his possession or control any property, books, papers or records to which the company appears to be entitled, the court may require that person",
   "text_sha256": "78e257aaa71525b2de9ad3470e452f65ccf447cf2d8b9828d8687061a62e7925"
  },
  {
   "subject": "Insolvency Act 1986 s 235",
   "url": "https://www.legislation.gov.uk/ukpga/1986/45/section/235",
   "document": "Insolvency Act 1986, section 235",
   "question": "covers",
   "answer": "hand-over",
   "answer_text": "makes someone hand records to an office-holder or trustee",
   "status": "stated",
   "retrieved_at": "2026-10-28",
   "quote": "give to the office-holder such information concerning the company and its promotion, formation, business, dealings, affairs or property",
   "text_sha256": "d6fddb8144bd8885cefff7c1287718d7db1de32d4460de269c699e7b43c69052"
  },
  {
   "subject": "Insolvency Act 1986 s 235",
   "url": "https://www.legislation.gov.uk/ukpga/1986/45/section/235",
   "document": "Insolvency Act 1986, section 235",
   "question": "when",
   "answer": "insolvency",
   "answer_text": "in insolvency or bankruptcy",
   "status": "stated",
   "retrieved_at": "2026-10-28",
   "quote": "Duty to co-operate with office-holder",
   "text_sha256": "d6fddb8144bd8885cefff7c1287718d7db1de32d4460de269c699e7b43c69052"
  },
  {
   "subject": "Insolvency Act 1986 s 235",
   "url": "https://www.legislation.gov.uk/ukpga/1986/45/section/235",
   "document": "Insolvency Act 1986, section 235",
   "question": "jurisdiction",
   "answer": "gb",
   "answer_text": "Great Britain or the UK",
   "status": "stated",
   "retrieved_at": "2026-10-28",
   "quote": "those who are or have at any time been officers of the company",
   "text_sha256": "d6fddb8144bd8885cefff7c1287718d7db1de32d4460de269c699e7b43c69052"
  },
  {
   "subject": "Insolvency Act 1986 s 235",
   "url": "https://www.legislation.gov.uk/ukpga/1986/45/section/235",
   "document": "Insolvency Act 1986, section 235",
   "question": "clause",
   "answer": "stated",
   "answer_text": "give to the office-holder such information concerning the company and its promotion…",
   "status": "stated",
   "retrieved_at": "2026-10-28",
   "quote": "give to the office-holder such information concerning the company and its promotion, formation, business, dealings, affairs or property",
   "text_sha256": "d6fddb8144bd8885cefff7c1287718d7db1de32d4460de269c699e7b43c69052"
  },
  {
   "subject": "Insolvency Act 1986 Sch 4",
   "url": "https://www.legislation.gov.uk/ukpga/1986/45/schedule/4",
   "document": "Insolvency Act 1986, Schedule 4 (powers of liquidator)",
   "question": "covers",
   "answer": "sell",
   "answer_text": "gives a power to sell the company's property",
   "status": "stated",
   "retrieved_at": "2026-10-08",
   "quote": "Power to sell any of the company’s property by public auction or private contract",
   "text_sha256": "a5c68e752a1d2314e3bd45243ec645d6a05492f27c84be970e0e8a8e3699facc"
  },
  {
   "subject": "Insolvency Act 1986 Sch 4",
   "url": "https://www.legislation.gov.uk/ukpga/1986/45/schedule/4",
   "document": "Insolvency Act 1986, Schedule 4 (powers of liquidator)",
   "question": "when",
   "answer": "insolvency",
   "answer_text": "in insolvency or bankruptcy",
   "status": "stated",
   "retrieved_at": "2026-10-08",
   "quote": "Power to sell any of the company’s property by public auction or private contract",
   "text_sha256": "a5c68e752a1d2314e3bd45243ec645d6a05492f27c84be970e0e8a8e3699facc"
  },
  {
   "subject": "Insolvency Act 1986 Sch 4",
   "url": "https://www.legislation.gov.uk/ukpga/1986/45/schedule/4",
   "document": "Insolvency Act 1986, Schedule 4 (powers of liquidator)",
   "question": "jurisdiction",
   "answer": "gb",
   "answer_text": "Great Britain or the UK",
   "status": "stated",
   "retrieved_at": "2026-10-08",
   "quote": "Power to sell any of the company’s property by public auction or private contract",
   "text_sha256": "a5c68e752a1d2314e3bd45243ec645d6a05492f27c84be970e0e8a8e3699facc"
  },
  {
   "subject": "Insolvency Act 1986 Sch 4",
   "url": "https://www.legislation.gov.uk/ukpga/1986/45/schedule/4",
   "document": "Insolvency Act 1986, Schedule 4 (powers of liquidator)",
   "question": "clause",
   "answer": "stated",
   "answer_text": "Power to sell any of the company’s property by public auction or private contract with…",
   "status": "stated",
   "retrieved_at": "2026-10-08",
   "quote": "Power to sell any of the company’s property by public auction or private contract with power to transfer the whole of it to any person or to sell the same in parcels",
   "text_sha256": "a5c68e752a1d2314e3bd45243ec645d6a05492f27c84be970e0e8a8e3699facc"
  },
  {
   "subject": "Insolvency Act 1986 Sch B1 para 67",
   "url": "https://www.legislation.gov.uk/ukpga/1986/45/schedule/B1/paragraph/67",
   "document": "Insolvency Act 1986, Schedule B1, paragraph 67",
   "question": "covers",
   "answer": "hand-over",
   "answer_text": "makes someone hand records to an office-holder or trustee",
   "status": "stated",
   "retrieved_at": "2026-10-28",
   "quote": "The administrator of a company shall on his appointment take custody or control of all the property to which he thinks the company is entitled",
   "text_sha256": "9cb35c2d1579cf69aaa5893d90bef8db6be3f114ad44b3f7f5acf7a49cb6c338"
  },
  {
   "subject": "Insolvency Act 1986 Sch B1 para 67",
   "url": "https://www.legislation.gov.uk/ukpga/1986/45/schedule/B1/paragraph/67",
   "document": "Insolvency Act 1986, Schedule B1, paragraph 67",
   "question": "when",
   "answer": "insolvency",
   "answer_text": "in insolvency or bankruptcy",
   "status": "stated",
   "retrieved_at": "2026-10-28",
   "quote": "The administrator of a company shall on his appointment take custody or control",
   "text_sha256": "9cb35c2d1579cf69aaa5893d90bef8db6be3f114ad44b3f7f5acf7a49cb6c338"
  },
  {
   "subject": "Insolvency Act 1986 Sch B1 para 67",
   "url": "https://www.legislation.gov.uk/ukpga/1986/45/schedule/B1/paragraph/67",
   "document": "Insolvency Act 1986, Schedule B1, paragraph 67",
   "question": "jurisdiction",
   "answer": "gb",
   "answer_text": "Great Britain or the UK",
   "status": "stated",
   "retrieved_at": "2026-10-28",
   "quote": "The administrator of a company shall on his appointment take custody or control",
   "text_sha256": "9cb35c2d1579cf69aaa5893d90bef8db6be3f114ad44b3f7f5acf7a49cb6c338"
  },
  {
   "subject": "Insolvency Act 1986 Sch B1 para 67",
   "url": "https://www.legislation.gov.uk/ukpga/1986/45/schedule/B1/paragraph/67",
   "document": "Insolvency Act 1986, Schedule B1, paragraph 67",
   "question": "clause",
   "answer": "stated",
   "answer_text": "The administrator of a company shall on his appointment take custody or control of all…",
   "status": "stated",
   "retrieved_at": "2026-10-28",
   "quote": "The administrator of a company shall on his appointment take custody or control of all the property to which he thinks the company is entitled",
   "text_sha256": "9cb35c2d1579cf69aaa5893d90bef8db6be3f114ad44b3f7f5acf7a49cb6c338"
  },
  {
   "subject": "IRS Publication 583",
   "url": "https://www.irs.gov/publications/p583",
   "document": "Publication 583, Starting a Business and Keeping Records (IRS)",
   "question": "covers",
   "answer": "preserve",
   "answer_text": "sets how long records are preserved",
   "status": "stated",
   "retrieved_at": "2026-10-24",
   "quote": "You must keep your records as long as they may be needed for the administration of any provision of the Internal Revenue Code",
   "text_sha256": "cb4c50fd3fdc5c8ab40fe3503be065ffb3c6d02ae02dc09ea85e826c99b14e0a"
  },
  {
   "subject": "IRS Publication 583",
   "url": "https://www.irs.gov/publications/p583",
   "document": "Publication 583, Starting a Business and Keeping Records (IRS)",
   "question": "when",
   "answer": "trading",
   "answer_text": "while the company trades",
   "status": "stated",
   "retrieved_at": "2026-10-24",
   "quote": "You must keep your records as long as they may be needed for the administration of any provision of the Internal Revenue Code",
   "text_sha256": "cb4c50fd3fdc5c8ab40fe3503be065ffb3c6d02ae02dc09ea85e826c99b14e0a"
  },
  {
   "subject": "IRS Publication 583",
   "url": "https://www.irs.gov/publications/p583",
   "document": "Publication 583, Starting a Business and Keeping Records (IRS)",
   "question": "jurisdiction",
   "answer": "us",
   "answer_text": "the United States",
   "status": "stated",
   "retrieved_at": "2026-10-24",
   "quote": "You must keep your records as long as they may be needed for the administration of any provision of the Internal Revenue Code",
   "text_sha256": "cb4c50fd3fdc5c8ab40fe3503be065ffb3c6d02ae02dc09ea85e826c99b14e0a"
  },
  {
   "subject": "IRS Publication 583",
   "url": "https://www.irs.gov/publications/p583",
   "document": "Publication 583, Starting a Business and Keeping Records (IRS)",
   "question": "clause",
   "answer": "stated",
   "answer_text": "You must keep your records as long as they may be needed for the administration of any…",
   "status": "stated",
   "retrieved_at": "2026-10-24",
   "quote": "You must keep your records as long as they may be needed for the administration of any provision of the Internal Revenue Code",
   "text_sha256": "cb4c50fd3fdc5c8ab40fe3503be065ffb3c6d02ae02dc09ea85e826c99b14e0a"
  },
  {
   "subject": "IRS record retention guidance",
   "url": "https://www.irs.gov/businesses/small-businesses-self-employed/how-long-should-i-keep-records",
   "document": "How long should I keep records? (IRS)",
   "question": "covers",
   "answer": "preserve",
   "answer_text": "sets how long records are preserved",
   "status": "stated",
   "retrieved_at": "2026-10-23",
   "quote": "you must keep your records that support an item of income, deduction or credit shown on your tax return until the period of limitations for that tax return runs out",
   "text_sha256": "8c6d9d63db6ec523bf95690fec11e6bf055bc022560746a160736d31bcee28df"
  },
  {
   "subject": "IRS record retention guidance",
   "url": "https://www.irs.gov/businesses/small-businesses-self-employed/how-long-should-i-keep-records",
   "document": "How long should I keep records? (IRS)",
   "question": "when",
   "answer": "always",
   "answer_text": "at any time",
   "status": "stated",
   "retrieved_at": "2026-10-23",
   "quote": "you must keep your records that support an item of income, deduction or credit shown on your tax return",
   "text_sha256": "8c6d9d63db6ec523bf95690fec11e6bf055bc022560746a160736d31bcee28df"
  },
  {
   "subject": "IRS record retention guidance",
   "url": "https://www.irs.gov/businesses/small-businesses-self-employed/how-long-should-i-keep-records",
   "document": "How long should I keep records? (IRS)",
   "question": "jurisdiction",
   "answer": "us",
   "answer_text": "the United States",
   "status": "stated",
   "retrieved_at": "2026-10-23",
   "quote": "Period of limitations that apply to income tax returns",
   "text_sha256": "8c6d9d63db6ec523bf95690fec11e6bf055bc022560746a160736d31bcee28df"
  },
  {
   "subject": "IRS record retention guidance",
   "url": "https://www.irs.gov/businesses/small-businesses-self-employed/how-long-should-i-keep-records",
   "document": "How long should I keep records? (IRS)",
   "question": "clause",
   "answer": "stated",
   "answer_text": "Keep records for 3 years from the date you filed your original return",
   "status": "stated",
   "retrieved_at": "2026-10-23",
   "quote": "Keep records for 3 years from the date you filed your original return",
   "text_sha256": "8c6d9d63db6ec523bf95690fec11e6bf055bc022560746a160736d31bcee28df"
  },
  {
   "subject": "UK GDPR art 6",
   "url": "https://www.legislation.gov.uk/eur/2016/679/article/6",
   "document": "UK GDPR, Article 6",
   "question": "covers",
   "answer": "personal-data",
   "answer_text": "limits disclosing or selling personal data in them",
   "status": "stated",
   "retrieved_at": "2026-10-08",
   "quote": "Processing shall be lawful only if and to the extent that at least one of the following applies",
   "text_sha256": "7a5a6f24fb31d9243763b59989fd13d94b3c2be38ee902535f7781e7fa9a121d"
  },
  {
   "subject": "UK GDPR art 6",
   "url": "https://www.legislation.gov.uk/eur/2016/679/article/6",
   "document": "UK GDPR, Article 6",
   "question": "when",
   "answer": "always",
   "answer_text": "at any time",
   "status": "stated",
   "retrieved_at": "2026-10-08",
   "quote": "Processing shall be lawful only if and to the extent that at least one of the following applies",
   "text_sha256": "7a5a6f24fb31d9243763b59989fd13d94b3c2be38ee902535f7781e7fa9a121d"
  },
  {
   "subject": "UK GDPR art 6",
   "url": "https://www.legislation.gov.uk/eur/2016/679/article/6",
   "document": "UK GDPR, Article 6",
   "question": "jurisdiction",
   "answer": "gb",
   "answer_text": "Great Britain or the UK",
   "status": "stated",
   "retrieved_at": "2026-10-08",
   "quote": "must be laid down by domestic law or relevant international law (see section 9A of the 2018 Act)",
   "text_sha256": "7a5a6f24fb31d9243763b59989fd13d94b3c2be38ee902535f7781e7fa9a121d"
  },
  {
   "subject": "UK GDPR art 6",
   "url": "https://www.legislation.gov.uk/eur/2016/679/article/6",
   "document": "UK GDPR, Article 6",
   "question": "clause",
   "answer": "stated",
   "answer_text": "Processing shall be lawful only if and to the extent that at least one of the following…",
   "status": "stated",
   "retrieved_at": "2026-10-08",
   "quote": "Processing shall be lawful only if and to the extent that at least one of the following applies",
   "text_sha256": "7a5a6f24fb31d9243763b59989fd13d94b3c2be38ee902535f7781e7fa9a121d"
  }
 ],
 "sources": [
  {
   "url": "https://www.legislation.gov.uk/ukpga/2006/46/section/386",
   "label": "Companies Act 2006 s 386, duty to keep accounting records",
   "license": "quoted for reporting from the publisher's UK and US statutes, regulations and official guidance",
   "class": "primary-government",
   "status": "read"
  },
  {
   "url": "https://www.legislation.gov.uk/ukpga/2006/46/section/387",
   "label": "Companies Act 2006 s 387, failure to keep accounting records",
   "license": "quoted for reporting from the publisher's UK and US statutes, regulations and official guidance",
   "class": "primary-government",
   "status": "read"
  },
  {
   "url": "https://www.legislation.gov.uk/ukpga/2006/46/section/388",
   "label": "Companies Act 2006 s 388, where and how long records kept",
   "license": "quoted for reporting from the publisher's UK and US statutes, regulations and official guidance",
   "class": "primary-government",
   "status": "read"
  },
  {
   "url": "https://www.legislation.gov.uk/ukpga/2006/46/section/389",
   "label": "Companies Act 2006 s 389, offences under s 388",
   "license": "quoted for reporting from the publisher's UK and US statutes, regulations and official guidance",
   "class": "primary-government",
   "status": "read"
  },
  {
   "url": "https://www.gov.uk/running-a-limited-company/company-and-accounting-records",
   "label": "GOV.UK: company and accounting records",
   "license": "quoted for reporting from the publisher's UK and US statutes, regulations and official guidance",
   "class": "primary-government",
   "status": "read"
  },
  {
   "url": "https://www.gov.uk/self-employed-records/how-long-to-keep-your-records",
   "label": "GOV.UK: how long to keep your records (self-employed)",
   "license": "quoted for reporting from the publisher's UK and US statutes, regulations and official guidance",
   "class": "primary-government",
   "status": "read"
  },
  {
   "url": "https://www.legislation.gov.uk/ukpga/1986/45/section/234",
   "label": "Insolvency Act 1986 s 234, getting in the company's property",
   "license": "quoted for reporting from the publisher's UK and US statutes, regulations and official guidance",
   "class": "primary-government",
   "status": "read"
  },
  {
   "url": "https://www.legislation.gov.uk/ukpga/1986/45/section/235",
   "label": "Insolvency Act 1986 s 235, duty to co-operate with office-holder",
   "license": "quoted for reporting from the publisher's UK and US statutes, regulations and official guidance",
   "class": "primary-government",
   "status": "read"
  },
  {
   "url": "https://www.legislation.gov.uk/ukpga/1986/45/schedule/B1/paragraph/67",
   "label": "Insolvency Act 1986 Sch B1 para 67, administrator's general powers",
   "license": "quoted for reporting from the publisher's UK and US statutes, regulations and official guidance",
   "class": "primary-government",
   "status": "read"
  },
  {
   "url": "https://www.legislation.gov.uk/ukpga/1986/45/schedule/4",
   "label": "Insolvency Act 1986 Sch 4, liquidator's powers",
   "license": "quoted for reporting from the publisher's UK and US statutes, regulations and official guidance",
   "class": "primary-government",
   "status": "read"
  },
  {
   "url": "https://www.legislation.gov.uk/eur/2016/679/article/6",
   "label": "UK GDPR art 6, lawfulness of processing",
   "license": "quoted for reporting from the publisher's UK and US statutes, regulations and official guidance",
   "class": "primary-government",
   "status": "read"
  },
  {
   "url": "https://www.law.cornell.edu/uscode/text/26/6001",
   "label": "26 U.S.C. 6001, records required",
   "license": "quoted for reporting from the publisher's UK and US statutes, regulations and official guidance",
   "class": "primary-government",
   "status": "read"
  },
  {
   "url": "https://www.law.cornell.edu/cfr/text/26/1.6001-1",
   "label": "26 CFR 1.6001-1, records",
   "license": "quoted for reporting from the publisher's UK and US statutes, regulations and official guidance",
   "class": "primary-government",
   "status": "read"
  },
  {
   "url": "https://www.irs.gov/businesses/small-businesses-self-employed/how-long-should-i-keep-records",
   "label": "IRS: how long should I keep records",
   "license": "quoted for reporting from the publisher's UK and US statutes, regulations and official guidance",
   "class": "primary-government",
   "status": "read"
  },
  {
   "url": "https://www.irs.gov/publications/p583",
   "label": "IRS Publication 583, starting a business and keeping records",
   "license": "quoted for reporting from the publisher's UK and US statutes, regulations and official guidance",
   "class": "primary-government",
   "status": "read"
  },
  {
   "url": "https://www.law.cornell.edu/uscode/text/11/541",
   "label": "11 U.S.C. 541, property of the estate",
   "license": "quoted for reporting from the publisher's UK and US statutes, regulations and official guidance",
   "class": "primary-government",
   "status": "read"
  },
  {
   "url": "https://www.law.cornell.edu/uscode/text/11/521",
   "label": "11 U.S.C. 521, debtor's duties",
   "license": "quoted for reporting from the publisher's UK and US statutes, regulations and official guidance",
   "class": "primary-government",
   "status": "read"
  },
  {
   "url": "https://www.law.cornell.edu/uscode/text/11/542",
   "label": "11 U.S.C. 542, turnover of property to the estate",
   "license": "quoted for reporting from the publisher's UK and US statutes, regulations and official guidance",
   "class": "primary-government",
   "status": "read"
  },
  {
   "url": "https://www.law.cornell.edu/uscode/text/11/363",
   "label": "11 U.S.C. 363, use, sale or lease of property",
   "license": "quoted for reporting from the publisher's UK and US statutes, regulations and official guidance",
   "class": "primary-government",
   "status": "read"
  },
  {
   "url": "https://www.law.cornell.edu/uscode/text/11/332",
   "label": "11 U.S.C. 332, consumer privacy ombudsman",
   "license": "quoted for reporting from the publisher's UK and US statutes, regulations and official guidance",
   "class": "primary-government",
   "status": "read"
  },
  {
   "url": "https://www.law.cornell.edu/uscode/text/11/101",
   "label": "11 U.S.C. 101, definitions",
   "license": "quoted for reporting from the publisher's UK and US statutes, regulations and official guidance",
   "class": "primary-government",
   "status": "read"
  },
  {
   "url": "https://www.law.cornell.edu/uscode/text/18/1519",
   "label": "18 U.S.C. 1519, destruction or falsification of records",
   "license": "quoted for reporting from the publisher's UK and US statutes, regulations and official guidance",
   "class": "primary-government",
   "status": "read"
  }
 ],
 "methodology": "Each rule's own UK and US statutes, regulations and official guidance were read through estate-fetch and stored whole (sha256 on every row). For every statute or guidance page, four questions were answered from its own words: what the rule does to the books, when it bites, where it applies, the rule, in its words. Every stated answer carries the sentence it rests on, checked against the stored text; 'not stated' means the statute or guidance page read does not address the question. A rule with several statute and guidance pages reads 'varies' where they disagree. 22 rules, 22 statute and guidance pages.",
 "embed": "<figure style=\"margin:0;padding:16px;border:1px solid #d0d0d0;background:#ffffff\"><blockquote style=\"margin:0 0 8px;background:#ffffff\">22 UK and US rules on keeping, handing over and selling a company's accounting records, read 28 October 2026.</blockquote><figcaption style=\"background:#ffffff\"><a href=\"https://sellaccountingdatatoai.com/datasets/accounting-records-law/\" style=\"background:#ffffff\">The law on keeping, handing over and selling a company's books, sellaccountingdatatoai.com</a></figcaption></figure>"
}