Section 44B(3) requires that the regulations made under section 44A must set out information including but not limited to: details of the land to which the plan relates, the long term vision or objectives of managing the land (including its potential sale); how the owner is complying with or intends to comply with obligations in the regulations, the Scottish Outdoor Access Code, and the code of practice on deer management; or how the owner is managing the land in a way that contributes to net zero, adapting to climate change and increasing or sustaining biodiversity. 15.