4E+W+SIn section 96 (standard procedure), after subsection (1) insert—
“(1A)In any case where—
(a)a warning notice is given to any person in respect of a contribution notice under section 38, and
(b)the contribution notice under consideration would be issued wholly or partly by reference to the Regulator's opinion that the material detriment test is met in relation to an act or failure,
the standard procedure must provide for the following matters.
(1B)The matters are—
(a)a requirement for the warning notice to explain the general effect of section 38B, and
(b)a requirement for the person to be given an opportunity before the contribution notice is issued to show the matters mentioned in subsection (2) of that section.”