Article 4 Records of transactions

A producer who sells an animal in respect of which he has applied for a premium payment, and any person who buys that animal, shall keep a record showing, in respect of that sale or purchase respectively, the particulars specified in the Schedule to this Order and shall retain that record for three years from the end of the calendar year to which it relates.

An invoice or similar account containing the said particulars or some of them, or a copy of such invoice or account, shall with respect to such of the said particulars as are contained therein be a sufficient record for the purposes of this article.

A producer who sells an animal in respect of which he has applied for a premium payment shall retain, in respect of that animal, any account, record, voucher or other document which is relevant to establishing the matters referred to in Article 8(3) of the Commission Regulation for three years from the end of the calendar year to which it relates.

A person who is required by this article to retain an account, record, voucher or other document shall produce it for inspection if so required by an authorised officer.