Paragraph 5 I1

The Commissioner may not vary a notice of intent except as set out in sub-paragraph (2).

The Commissioner may vary a notice of intent by extending the period mentioned in paragraph 4(4)(f) or (g).

Sub-paragraph (1) does not prevent the Commissioner from serving a new notice of intent instead of varying such a notice.

The Commissioner may cancel a notice of intent.

A variation or cancellation of a notice of intent is effected by serving on the person on whom the notice was served a notice setting out the variation or cancellation.