72Written notice

72 Written notice

(1) A requirement under section 71 must be made by written notice given to the person of whom the requirement is made. (2) The notice: (a) may be given personally or by post or in any other manner approved by the Secretary; and (b) must specify: (i) how the person is to give the information; and (ii) the period within which the person is to give the information; and (iii) the officer or class of officer (if any) to whom the information is to be given; and (iv) that the notice is an information notice given under this Act. (3) A notice is not invalid merely because it does not comply with subparagraph (2)(b)(i) or (iv). (4) The period specified for the purposes of subparagraph (2)(b)(ii) must not end earlier than 14 days after the day on which an event or change of circumstance covered by the notice occurs or the person first becomes aware that such an event or change of circumstance is likely to occur.