(1) A person on whom a notice to produce or notice to attend in relation to a Board of Inquiry is served may make a claim to the Board of Inquiry—
(a) that the person has or will have a reasonable excuse for failing to comply with the notice; or
(b) in the case of a notice to produce, or a notice to attend under section 64(1)(b) or (d), that a document or other thing specified in the notice is not relevant to the subject matter of the inquiry.
(2) Without limiting what may be a reasonable excuse for the purposes of subsection (1)(a), it is a reasonable excuse for a person to fail to comply with a notice by refusing to give information to a Board of Inquiry if the information—
(a) in the case of a natural person, might tend to incriminate the person or make the person liable to a penalty; or
(b) is the subject of parliamentary privilege; or
(c) is the subject of legal professional privilege; or
(d) is the subject of public interest immunity; or
(e) is prohibited from disclosure by a court order; or
(f) is prohibited from disclosure by a provision of another enactment that specifically applies to the giving of information or the production of documents or other things to a Board of Inquiry; or
(g) is prohibited from disclosure by a provision of another enactment that is prescribed by the regulations for the purposes of section 74.
(3) If the Board of Inquiry is satisfied that the person's claim is made out, the Board of Inquiry, by further written notice served on the person, may vary or revoke the notice.
(4) A Board of Inquiry, by further written notice served on a person, may at any time on its own initiative vary or revoke a notice to produce or notice to attend served on the person.
(5) A notice varying or revoking a notice to produce or notice to attend must be served in accordance with section 66.