Article 3 Keeping of records
(1)
A person required to pay a levy in accordance with Article 2(a) in respect of a pig shall keep a record showing—
(a)
the date on which that pig was slaughtered; and
(b)
the total number of such pigs slaughtered on that day.
(2)
A person required to pay a levy in accordance with Article 2(b) in respect of a pig shall keep a record showing—
(a)
the date on which that pig was exported from Northern Ireland;
(b)
the destination to which that pig was exported; and
(c)
the total number of pigs so exported on that day.
(3)
A record kept in accordance with paragraph (1) or (2) shall—
(a)
be produced at all reasonable times for inspection by the Department; and
(b)
be retained for a period of at least 2 years from the date of the last entry therein.