14.—(1) For the purposes of Article 39 of Commission Regulation 1973/2004 on any day during which a processor purchases, processes, destroys, sells or otherwise disposes of any raw materials he shall make a record showing (as the case may be) –
(a)the quantities of the different raw materials purchased by him for processing;
(b)the quantities of raw materials processed by him together with the quantities and types of end products, co-products and by-products obtained from the processing;
(c)the quantities of wastage of raw materials during the processing;
(d)the quantities of raw materials destroyed together with the reason for such destruction;
(e)the quantities and types of products sold or otherwise disposed of by him and the price obtained; and
(f)the names and addresses of any subsequent buyers or processors to whom he sells such raw materials or products of processing.
(2) A processor shall retain the records referred to in paragraph (1) for four years from –
(a)where the records relate to the purchasing, processing, wastage, destruction, sale or other disposal of raw materials, the date on which he purchases, processes, wastes, destroys, sells or otherwise disposes of the raw materials, as the case may be; and
(b)where the records relate to the sale or other disposal of products obtained from the processing of raw materials, the date on which such products were sold or otherwise disposed of, as the case may be.