(1) Chargeable persons and specified persons shall retain, or cause to be retained on behalf of the chargeable person or the specified person concerned, such records and linking documents as are required to enable a full and true return, claim or declaration to be made for the purposes of this Part.
(2) Without prejudice to the generality of subsection (1), the records required to be retained under that subsection shall include, but are not limited to, books, accounts, documents and any other data maintained manually or by any electronic, photographic or other process, relating to -
(a) each first supply of concrete products during an accounting period, including -
(i) invoices, delivery and purchase records,
(ii) specific concrete product information which will enable the identification of the type of concrete product, and
(iii) documentation recording the open market value of the concrete products,
(b) the calculation of the liability for and payment of the defective concrete product
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