Bovine Diseases (Levies) Act, 1979
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Duty to keep records. |
12.—(1) Every accountable person shall, in accordance with such direction (if any) as may be given by the Minister, keep full and true records of all transactions which affect his liability to levy (other than levy which is payable in respect of an animal which is exported live from the State), and, where it is appropriate, his obligations to make reductions under section 9 of this Act. | |
(2) Records or other documents kept by a person pursuant to the requirements of subsection (1) of this section which are in the power, possession or procurement of the person and, in the case of any such record or other document which has been issued by the person to another person, any copy thereof which is in the power, possession or procurement of the person, shall be retained in his power, possession or procurement for a period of three years from the date of the latest transaction to which the records or other documents relate: provided that this section shall not require the retention of records or invoices or any other documents in respect of which the Minister notifies the person concerned that retention is not required, nor shall it apply to the books and papers of a company which have been disposed of in accordance with section 305 (1) of the Act of 1963. | ||
(3) In this section “accountable person” means— | ||
(a) any— | ||
(i) dairy produce manufacturer, milk pasteuriser or milk bottler, or | ||
(ii) person by whom milk is sold, or offered for sale, for liquid consumption, | ||
who receives milk from a herd for processing, | ||
(b) the holder of a beef exporter's licence or an exporter's permit, | ||
(c) any person for whom facilities for slaughtering animals are provided by a local authority, | ||
(d) any person who for the time being is the holder of a licence by which a slaughter-house is licensed, or in whose name a slaughter-house is for the time being registered under the Act of 1847, or that Act as extended by either section 105 of the Act of 1878 or section 4 of the Act of 1935. |