3. A person with whom arrangements are made under paragraph 2(1)(a) for the delivery of a body to an approved sampling site must, unless directed otherwise by the Scottish Ministers, within 48 hours of the time when the body comes into that person’s possession or control—
(a)identify an approved sampling site that will carry out the sampling; and
(b)ensure it is delivered to that site,
and failure to do so is an offence.