70. (1) Before the end of a compliance period specified in an abatement notice under paragraph 69 (3) (b) or (c), an authorised officer may extend the period.
(2) An extension—
(a) may be given on the application of the person to whom the abatement notice was issued, or on the motion of the authorised officer; and
(b) shall be in writing given to the person to whom the notice was issued.
(3) If an authorised officer refuses an application for an extension, he or she shall give written notice to the applicant of the refusal stating the reasons for the refusal.