(ii) examples of what may constitute a reasonable excuse for failing to comply with the notice; (iii) how the person may object to the notice; (iv) any other prescribed information; and (c) must be served in accordance with section 71C. 71B Variation or revocation of notice to produce or S. 71B inserted by notice to attend No. 41/2015 s. 6. (1) A person on whom a notice to produce or notice to attend is served may make a claim to the Board— (a) that the person has or will have a reasonable excuse for failing to comply with the notice; or (b) in the case of a notice under section 71A(1)(b) or (d), that a document or other thing specified in the notice is not relevant to the subject matter of the meeting. (2) Without limiting what may be a reasonable excuse for the purposes of subsection (1)(a), it is a reasonable excuse for a person to fail to comply with a notice by refusing to give information to the Board if the information— (a) in the case of a natural person, might tend to incriminate the person or make the person liable to a penalty; or (b) is the subject of parliamentary privilege; or (c) is the subject of legal professional privilege; or (d) is the subject of public interest immunity; or
(ii) examples of what may constitute a reasonable excuse for failing to comply with the notice; (iii) how the person may object to the notice; (iv) any other prescribed information; and (c) must be served in accordance with section 71C. S. 71B inserted by No. 41/2015 s. 6. 71B Variation or revocation of notice to produce or notice to attend (1) A person on whom a notice to produce or notice to attend is served may make a claim to the Board— (a) that the person has or will have a reasonable excuse for failing to comply with the notice; or (b) in the case of a notice under section 71A(1)(b) or (d), that a document or other thing specified in the notice is not relevant to the subject matter of the meeting. (2) Without limiting what may be a reasonable excuse for the purposes of subsection (1)(a), it is a reasonable excuse for a person to fail to comply with a notice by refusing to give information to the Board if the information— (a) in the case of a natural person, might tend to incriminate the person or make the person liable to a penalty; or (b) is the subject of parliamentary privilege; or (c) is the subject of legal professional privilege; or (d) is the subject of public interest immunity; or
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