12. A person who sells, consigns or delivers pre-basic seed potatoes or basic seed potatoes must issue to the purchaser a sale note, delivery note, invoice or similar document specifying, in relation to those seed potatoes the particulars specified in Schedule 7—
(a)no later than 14 days after the sale; or
(b)if the seed potatoes are not delivered at the time of sale, no later than 14 days after delivery.