23. The Principal Act is amended by the insertion of the following section after section 139ZM:

“139ZMA. In the case of an investigation pursuant to a direction under section 139ZI(1) which is a joint investigation to which Article 60 applies, the authorised officer shall, not later than the time when he or she provides a final report in compliance with section 139ZM(6), inform the inquiry subject of the effect of section 139ZSA.”.