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7.—(1) Regulation 25 (records to be kept) is amended as follows.
(2) For regulation 25(2) substitute—
“(2) The occupier of a derogated farm must, in addition to the records to be kept under paragraph (1), keep records of—
(a)the derogation application and decision;
(b)the fertiliser and manure management plan referred to in regulation 5;
(c)fertilisation accounts; and
(d)the results of nitrogen and phosphate analysis in soil referred to in regulation 14B.
(3) The Scottish Ministers must publish electronically the manner and form in which fertilisation accounts must be prepared and submitted.
(4) The records referred to in paragraphs (1) and (2) must be kept for each year.”.
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