(1) The Commissioner may cancel or vary an enforcement notice by giving written notice to the person to whom it was given.
(2) A person to whom an enforcement notice is given may apply in writing to the Commissioner for the cancellation or variation of the notice.
(3) An application under subsection (2) may be made only—
(a) after the end of the period within which an appeal can be brought against the notice, and
(b) on the ground that, by reason of a change of circumstances, one or more of the provisions of that notice need not be complied with
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