(1) Where, in accordance with a provision to which this section applies, a competent authority provides, or otherwise makes available, a document to any person or undertaking, the competent authority may notify the person or undertaking concerned that such document, or such part of the document as it may specify, is provided subject to this section.

(2) A document, or part of a document, provided subject to this section

(a) the person or undertaking to whom the document is provided or otherwise made available;

(b) a legal adviser, or other professional adviser, of the person or undertaking to whom the document is provided or otherwise made available;

(c) such other person as the competent authority may specify.

(3) This section applies to the following provisions:

(a) section 15L;

(b) Part 2E;

(c) Part 2F.