72.—(1) The Authority or a person prescribed under section 33 may, by written notice (referred to in this Act as an “information notice”) served on a person, require the person to give to the Authority, within such period and in such form as may be specified in the notice, any information specified in the notice that the Authority or the person prescribed under section 33 may reasonably require in performing its functions.

(2) The period specified in the information notice under subsection (1) may be extended at the discretion of the Authority on the written application of the person on whom the notice is served.

(3) A person on whom an information notice is served under this section may, within 7 days beginning on the day on which the notice is served on him or her, appeal in the prescribed manner against the notice to a judge of the District Court in the district court district in which the notice was served and in determining the appeal the judge may, if he or she is satisfied that it is reasonable to do so, confirm, vary or cancel the notice.

(4) Where, on the hearing of an appeal under subsection (3), a notice is confirmed or varied, the judge of the District Court by whom the appeal is heard may, on the application of the appellant, suspend the operation of the notice for such period as in the circumstances of the case the judge considers appropriate.

(5) A person on whom an information notice is served shall comply with the notice before the later of—

(a) where no appeal is made against the notice under subsection (3)—

(i) the end of the period for bringing an appeal under that subsection,

(ii) the end of the period specified in the notice for the purpose of giving the specified information, or

(iii) where the period referred to in subparagraph (ii) is extended under subsection (2), the end of that extended period,

(b) where an appeal is made and the information notice is confirmed or varied or the appeal is withdrawn—

(i) the day following the day on which the notice is confirmed or varied or the appeal is withdrawn,

(ii) the end of the period specified in the notice, or

(iii) where the operation of the notice has been suspended in accordance with subsection (3), on the expiration of the period that the judge of the District Court considered appropriate for the purpose of that subsection.