2(1)This paragraph applies where the Commissioner gives an information notice during a relevant period.U.K.
(2)If the information notice—
(a)states that, in the Commissioner's opinion, the information is required for the purposes of the relevant review, and
(b)gives the Commissioner's reasons for reaching that opinion,
subsections (5) and (6) of section 142 do not apply but the notice must not require the information to be provided before the end of the period of 24 hours beginning when the notice is given.