27Information cannot be identified or found or does not exist

27 Information cannot be identified or found or does not exist (1) If, after taking all reasonable steps to find the information, the public sector organisation decides that: (a) the information cannot be identified; or (b) the organisation holds the information but cannot find it; or (c) the information does not exist; Information Act 2002 23 the organisation must include in the notice of decision under section 20 a statement to that effect. (2) If the applicant is notified in the terms set out in subsection (1), the public sector organisation is taken to have refused access to the