(2) Subject to subsection (3), the notice:
(b) may be given personally or by post; and
(c) must specify how the statement is to be given to the Department; and
(d) must specify the period within which the person is to give the statement to the Department; and
(e) must specify that the notice is a recipient statement notice given under this Act.
(4) The period specified under paragraph (2)(d) must end at least 14 days after the day on which the notice is given.
(5) A statement given in response to the notice must be in writing and in accordance with a form approved in writing by the Secretary.
(6) The person commits an offence if the person refuses or fails to comply with the notice.
(b) all persons irrespective of their nationality or citizenship.