Section 44B(3) requires that the regulations must set out information a land management plan must contain including details of the land to which the plan relates, the long term vision or objectives of managing the land, how the owner is complying with obligations in the regulations, the Scottish Outdoor Access Code, and the code of practice on deer management and how the owner is managing the land in a way that contributes to net zero, is adapting to climate change and increasing or sustaining biodiversity.