55. (1) A Coroner shall not include in a finding or report under this Act (including an annual report) a comment adverse to a person identifiable from the finding or report unless he or she has, prior to the making of the finding or report, taken all reasonable steps to give to the person a copy of the proposed comment and a written notice advising the person that, within a specified period (being not more than 28 days and not less than 14 days after the date of the notice), the person may—
(a) make a submission to the Coroner in relation to the proposed comment; or
(b) give to the Coroner a written statement in relation to it.
(2) The Coroner may extend, by not more than 28 days, the period of time specified in a notice under subsection (1).
(3) Where the person so requests, the Coroner shall include in the report the statement given under paragraph (1) (b) or a fair summary of it.