3. A wholesale quota holder who makes deliveries to a purchaser shall, in respect of each quota year, keep, and retain for the relevant period, records, comprising–
(a)details of the quota held by that wholesale quota holder, showing permanent and temporary transfers of quota if appropriate;
(b)the herd records of that wholesale quota holder (comprising number and breed of cows and calved heifers in dairy herd with details of number of cows in milk and number of cows dry);
(c)daily records of milk produced;
(d)invoices of any feed purchased;
(e)details of quantities of milk delivered by that wholesale quota holder, and the name and address of the purchaser involved;
(f)the payment slips issued in respect of any such purchaser;
(g)where there is a discrepancy between the payment slip of a purchaser and the relevant tanker receipt, that tanker receipt;
(h)details recorded as a result of the participation of that wholesale quota holder in the National Milk Recording Scheme or other similar recording scheme;
(i)details of quantities of milk produced and used on the holding of that wholesale quota holder for stock feeding and human consumption;
(j)details of quantities of milk which are disposed of (other than under sub paragraph (i)) or wasted on the holding;
(k)without prejudice to sub paragraph (j), details of any milk which–
(i)was transported from the holding of that wholesale quota holder to be destroyed elsewhere for sanitary purposes pursuant to a decision of the Scottish Ministers,
(ii)was so destroyed, and
(iii)as a consequence, is to be excluded from the levy calculation,
including information about the reason why such destruction was necessary and details of where, when and how such destruction occurred;
(l)details of quantities and types of milk and milk products transferred free of charge from the holding of that wholesale quota holder;
(m)details of quantities of milk purchased, swapped or otherwise received, and records relating to its disposal; and
(n)details of stocks of milk produced on the holding of that wholesale quota holder.