An emissions return of a pre-1990 forest land participant must be accompanied by the following information in respect of each area of pre-1990 forest land, other than exempt land, deforested by the participant in the emissions return period:
(a) its legal description; and
(b) if relevant, the computer register reference or references or Maori Land Court records that pertain to the area; and
(c) geospatial mapping information.