33(1)A person is entitled—U.K.
(a)to notice of the intention to apply for an order against him under paragraph 32, and
(b)to appear and be heard at the hearing of the application,
unless the appropriate judicial authority is satisfied that this would seriously prejudice the investigation of the offence.
(2)The Inland Revenue may make provision by regulations as to the notice to be given, the contents of the notice and the manner of giving it.