A person is to securely attach an identification tag to –

(a) the left arm of the deceased person; or

(b) if compliance with paragraph (a) is not practicable, the right arm of the deceased person; or

(c) if compliance with paragraphs (a) and (b) is not practicable, the left leg of the deceased person; or

(d) if compliance with paragraphs (a) , (b) and (c) is not practicable, the right leg of the deceased person; or

(e) if compliance with paragraphs (a) , (b) , (c) and (d) is not practicable, any other part of the deceased person.