The Cereals Co-responsibility Levy Regulations 1988

Production of records and information

7.—(1) On or before any date on which a payment of co-responsibility levy is due by virtue of Article 4(1) of the Commission Regulation, a trader who during the period identified by that Article in relation to that date has not carried out any of the transactions referred to in Article 2(1) of that Regulation shall make to the Board a written declaration of that fact.

(2) Every trader shall on request produce the accounts and records referred to in Article 6 of the Commission Regulation to an authorised officer and permit him to take copies and make extracts from them.

(3) Every trader shall retain the accounts and records referred to in Article 6 of the Commission Regulation for a period of 5 years from the end of the cereals marketing year to which they relate.

(4) Any person engaged by way of business in the production, transport, storage, processing or sale of cereals shall upon demand made by an authorised officer, produce or cause to be produced any documents relating to such activities or transactions for inspection by the authorised officer and permit him to take copies from them.

(5) Any person engaged by way of business in the purchase, processing or sale of cereals shall on request supply in writing to an authorised officer such information relating to the stocks of cereals which have been held by him and to his purchases and sales of cereals as that officer may require.