Keeping and retention of records by a farmer10
1
A farmer shall keep all invoices, seed labels, sales and delivery notes relating to seed planted on land in respect of which he makes an application for compensatory payment, and retain them for 4 years from the end of the year of harvest relating to that seed.
2
A farmer who sows farm-saved seed shall keep and retain for 4 years from the end of the year of harvest relating to that seed—
a
all invoices, seed labels, sales and delivery notes relating to the seed which produced the crop from which the farm-saved seed was obtained; and
b
all invoices and delivery notes relating to the cleaning and dressing of the farm-saved seed.
3
Where a farmer claims a compensatory payment in respect of land set aside for non-food purposes, he shall keep all delivery notes relating to the crop grown on that land and retain them for 4 years from the end of the year of harvest relating to that crop.
4
For the purposes of this regulation—
a
the year of harvest relating to seed is the calendar year in which the crop grown from that seed is harvested, destroyed or otherwise removed from the land, and the year of harvest relating to any crop is the calendar year in which that crop is harvested, destroyed or otherwise removed from the land; and
b
“farm-saved seed” is seed which is the product of a harvest on the holding on which it is sown.