Section 34 — Other content of section 32 requirement

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.