must specify to which management period the days deducted will relate; and

may deduct days in respect of one or more than one management period, as they consider fit.

give the affected person a written notification of that intention (including a note of the management period or periods to which that deduction is proposed to apply) and an explanation of the reasons for considering the deduction of days (and the basis for proposing the deduction from a particular period or periods);

afford that person an opportunity of making representations in that regard within such time and in such form as they think fit and, in order to effectively give such opportunity, may appoint a person (“the reporter”) to report to them as to the relevant factual circumstances; and

consider any such representations (including the report prepared by the reporter) in making their decision in the case.