Sch 1 para 14
(1) The Commissioner may not vary an information notice except as set out in sub-paragraph (2). (2) The Commissioner may vary an information notice by extending the period within which the information is to be provided if the person on whom the notice is served appeals under paragraph 15 in relation to the notice. (3) Sub-paragraph (1) does not prevent the Commissioner from serving a new information notice instead of varying such a notice. (4) The Commissioner may cancel an information notice. (5) A variation or cancellation of an information notice is effected by serving on the person on whom the notice was served a notice setting out the variation or cancellation.