(1) The Commissioner must prepare and issue a code of practice as to the manner in which the Commissioner's functions under and in connection with section 41A are to be exercised.
(2) The code must in particular -
(a) specify factors to be considered in determining whether to serve an assessment notice on a data controller;
(b) specify descriptions of documents and information that -
(i) are not to be examined or inspected in pursuance of an assessment notice, or
(ii) are to be so examined or inspected only by persons of a description specified in the code;
(c) deal with the nature of inspections and examinations carried out in pursuance of an assessment notice;
(d) deal with the nature of interviews carried out in pursuance of an assessment notice;
(e) deal with the preparation, issuing and publication by the Commissioner of assessment reports in respect of data controllers that have been served with assessment notices.
(3) The provisions of the code made by virtue of subsection