40.—(1) Subject to paragraph (3), within one week of spreading organic manure the occupier must record—
(a)the area on which organic manure is spread;
(b)the quantity of organic manure spread;
(c)the date or dates;
(d)the methods of spreading;
(e)the type of organic manure;
(f)the total nitrogen content;
(g)the amount of nitrogen that was available to the crop.
(2) Subject to paragraph (3), within one week of spreading manufactured nitrogen fertiliser the occupier must record—
(a)the date of spreading, and
(b)the amount of nitrogen spread.
(3) Paragraphs (1) and (2) do not apply to the occupier of a holding in any calendar year in which 80 % of the agricultural area of a holding is sown with grass, and—
(a)the total amount of nitrogen in organic manure applied to the holding, whether directly by animal or a result of spreading, is no more than 100 kg per hectare,
(b)the total amount of nitrogen in manufactured nitrogen fertiliser applied to the holding is no more than 90 kg per hectare, and
(c)the occupier does not bring any organic manure onto the holding.