25.—(1) Any person or undertaking engaged, in the United Kingdom, in transporting, or temporarily storing during transport, qualifying nuclear material must accept or hand over such material only against a duly signed and dated receipt.
(2) The receipt referred to in paragraph (1) must state the names of the parties handing over and receiving the qualifying nuclear material and indicate the quantities carried as well as the category, form and composition of the material.
(3) If so required for reasons of physical protection, the description of the qualifying nuclear material transferred may be replaced by a suitable identification of the consignment which is traceable to the operator.
(4) The persons referred to in paragraph (1) and the relevant operators must retain records of the transaction and a copy of any receipt for a period of at least five years beginning with the day on which the record is made or the receipt is received.
26.—(1) Any intermediaries taking part in the conclusion of any contract for the supply of qualifying nuclear material, such as authorised agents, brokers or commission agents, must keep all records relating to the transactions performed by them or on their behalf for a period of at least five years beginning with the day on which the contract is concluded.
(2) The records referred to in paragraph (1) must contain the names of the contracting parties and indicate the date of the contract as well as the quantity, category, form, composition, origin and destination of the qualifying nuclear material.