17.—(1) An applicant shall retain for a period of not less than four years from the relevant date any bill, account, receipt, voucher or other record relating to–
(a)the number of bovine animals kept on the applicant’s holding during the period of two months following that date; and
(b)any transaction concerning bovine animals carried out by that applicant on that date and during the period of twelve months following that date.
(2) For the purpose of paragraph (1), “relevant date” means the date on which the applicant’s application for beef special premium was received by the Scottish Ministers.