32Other provisions relating to notices

#### 32 Other provisions relating to notices 32 Other provisions relating to notices > > (1) An authorised officer may make minor changes to a compliance notice— > > > > > (a) for clarification, or > > > > > (b) to correct errors or references, or > > > > > (c) to reflect changes of address or other circumstances. > > > (2) The Secretary may revoke or vary any compliance notice. > > > (3) A compliance notice is not invalid only because of— > > > > > (a) a formal defect or irregularity in the notice unless the defect or irregularity causes or is likely to cause substantial injustice, or > > > > > (b) a failure to use the correct name of the person or body to whom the notice is issued if the notice sufficiently identifies the person or body and is given to the person or body in accordance with this Act.