(1) Where an authorised officer has completed an investigation, he or she shall, as soon as is practicable after having considered, in so far as they are relevant to the investigation -

(a) any information, records or other documents provided to him or her,

(b) any statement or admission made by any person,

(c) any submissions made, and

(d) any evidence presented (whether at an oral hearing or otherwise),

prepare a draft, in writing, of the investigation report ("draft investigation report") and give, or cause to be given, to the controller or processor to which the investigation relates -

(i) a copy of the draft investigation report, and

(ii) a notice in writing stating that the controller or processor concerned may, not later than 28 days from the date on which the notice was served on it (or such further period not exceeding 28 days as the authorised officer allows), make submissions in writing to the authorised officer on the content of the draft investigation report.

(2) An authorised officer shall -