(1) After section 69(2) of the Principal Act insert —
"(2A) A person to whom a rectification notice is given may apply to the Tribunal for review of either or both of the following—
(a) the decision to give the notice;
(b) any requirement contained in the notice.".
(2) In section 69(5) of the Principal Act—
(a) for "subsection (3) or (4)" substitute "subsection (2A), (3) or (4)"; and
(b) in paragraph (a), for "or the direction" substitute ", direction or rectification notice".
(3) Section 69(7) of the Principal Act is repealed .