75.—(1) A participant in the Trading Schemes must keep a record of the information referred to in article 73(1) and (5)(a) to (d) in relation to the cars, vans and ZE SPVs of which the participant is the manufacturer and which are registered during each scheme year.
(2) A participant in the Trading Schemes must, on at least an annual basis, carry out an audit of the records required to be kept under paragraph (1) to ensure its compliance with the requirements of that paragraph.
(3) The participant in the Trading Schemes must evidence the satisfactory completion of such an audit by completing a document in writing (referred to in paragraph (4) as “an audit certificate”).
(4) The audit certificate may be in such form as the participant in the Trading Schemes sees fit but must be—
(a)signed by a person who exercises management control in respect of the activities of the participant; and
(b)kept with its records.