2(1)The consent of a General or Special Commissioner is required for the giving of a notice under paragraph 1.U.K.
(2)Consent shall not be given unless the Commissioner is satisfied that in all the circumstances the officer is justified in proceeding under that paragraph.
(3)A Commissioner who has given such consent shall not take part in, or be present at, any proceedings on, or related to, any appeal brought by the person to whom the notice applies if the Commissioner has reason to believe that any of the required information is likely to be adduced in evidence in those proceedings.
The “required information” means any document or information that was the subject of the notice with respect to which the Commissioner gave his consent.