181Notice of revocation

181  Notice of revocation  (1) If the Secretary decides to revoke an approved arrangement under this Division, the Secretary must give the holder of the approved arrangement a written notice stating the following:  (a) that the approved arrangement is to be revoked;  (2) If the holder of the approved arrangement was given a notice (a show cause notice) under subsection 179(2) that included the request referred to in paragraph 179(3)(b), the revocation must not take effect before the earlier of the following: