§ 34 — Other content of section 32 requirement

34. A requirement under section 32 must specify —(a)

the purpose or purposes for which the required information is required;

(b)

how and when the required information is to be provided, including (in particular) —(i)

the form in which it is to be provided;

(ii)

the means by which it is to be provided; and

(iii)

the time or times at which, or by when, it is to be provided; and

(c)

that it is an offence under this Act to fail to comply with the requirement.