Written notice
62 Written notice
A requirement under section 59, 60 or 61 must be made by written notice given to the person of whom the requirement is made.
The notice:
may be given personally or by post or in any other manner approved by the Secretary; and
must specify:
how the person is to give the information or produce the document to which the requirement relates; and
the period within which the person is to give the information or produce the document to the Secretary; and
the officer or class of officer (if any) to whom the information is to be given or the document is to be produced; and
that the notice is given under this section; and
may specify a period, longer than 14 days, for informing the Secretary of a change of the person’s address.
A notice is not invalid merely because it does not comply with subparagraph (2)(b)(i) or (iv).
The period specified under subparagraph (2)(b)(ii) must not end earlier than 14 days after the notice is given.
The notice may require the person to give the information by appearing before a specified officer to answer questions.
If the notice requires the person to appear before an officer, the notice must specify a time and place at which the person is to appear. The time must be at least 14 days after the notice is given.
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