(1) If the Court, on application by a person to whom a notice has been given under section 139ZQ or by any other interested person, is satisfied that this Subdivision does not apply to the person on the basis of the alleged facts and circumstances set out in the notice, the Court may make an order setting aside the notice.
(1A) The application must be made:
(a) not later than 60 days after the day the notice under section 139ZQ was given to the applicant; or
(b) if the applicant is another interested person--not later than 60 days after the day the applicant became aware that the notice has been given.
(2) A notice that has been set aside is taken not to have been given.