(1) Where the Revenue Commissioners are satisfied that a person has contravened section 32A, the Revenue Commissioners may serve a notice (in this Act referred to as a 'compliance notice') on that person.

(2) A compliance notice shall -

(a) state the grounds for the Revenue Commissioners' being satisfied that there has been a contravention referred to in subsection (1),

(b) for the purpose of ensuring compliance by the person concerned with section 32A, require the person to do or refrain from doing such act or acts as is, or are, specified in the notice by such date as is so specified, and

(c) contain information regarding the bringing of an appeal under subsection (5) against the notice, including the manner in which an appeal shall be brought.

(3) A compliance notice shall not specify a date in accordance with paragraph (b) of subsection (2) that falls on or before the date by which an appeal under subsection (5) shall be brought.

(4) The Revenue Commissioners may -

(a) withdraw a compliance notice at any time, as they consider appropriate, or