(1) A requirement under section 69 , 70 or 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 or produce the document to which the requirement relates; and
(ii) the period within which the person is to give the information or produce the document to the Department ; and
(iii) the officer or class of officer (if any) to whom the information is to be given or the document is to be produced; and
(iv) that the notice is given under this section.
(3) A notice is not invalid merely because it does not comply with subparagraph ( 2)(b) (i) or (iv) .
(4) The period specified under subparagraph ( 2)(b)(ii) must not end earlier than 14 days after the notice is given.