Other provisions relating to compliance notices
26P Other provisions relating to compliance notices
The Chief Commissioner may make minor changes to a compliance notice—
for clarification, or
to correct errors or references, or
to reflect changes of address or other circumstances.
The Chief Commissioner may revoke or vary a compliance notice.
A compliance notice is not invalid only because of—
a formal defect or irregularity in the notice unless the defect or irregularity causes or is likely to cause substantial injustice, or
a failure to use the correct name of the person or enterprise to whom the notice is given if the notice sufficiently identifies the person or enterprise and is given to the person or enterprise in accordance with this Act.
This Act’s bill:Explanatory memorandumSecond reading speech
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