13What records must be kept — first purchasers and agents

13 What records must be kept — first purchasers and agents

 (1) A first purchaser, buying agent, or selling agent must keep the records mentioned in subclause (2) in respect of a month if, in that month, the first purchaser, buying agent or selling agent:

 (a) bought honey; or

 (b) sold honey; or

 (c) used honey in the production of other goods.

 (2) For subclause (1), the records are:

 (a) the quantity of honey the person had on hand at the beginning of the month; and

 (b) the quantity of honey produced; and

 (c) the quantity of honey bought by the person and the details of each purchase; and

 (d) the quantity of honey sold by the person and the details of each sale; and

 (e) the quantity of honey otherwise disposed of by the person and the details of each disposal; and

 (f) the quantity of honey the person had on hand at the end of the month; and

 (g) the amount of levy payable for the honey; and

 (h) the amount of levy paid by the person for the honey; and

 (i) the details of any certificate given to the first purchaser, buying agent or selling agent under paragraph 2 (2) (c) of Schedule 14 to the Excise Levies Act.