36 (b) must reproduce the relevant Directions; (c) must state the date the Declaration comes into effect; 5 (d) must state the date of the Declaration’s expiry or a formula by which that date may be worked out, which must not be later than 2 years after the date in paragraph (c); (e) may state the time on that date the Declaration is to expire or a formula by which that time may be worked out; 10 (f) may require the owner or operator of the online location (whether or not he or she is in or outside Singapore) to communicate in the specified manner in Singapore to any end-user who accesses the online location, a notice in the specified terms that the online location is the subject of a Declaration; and (g) must contain such other particulars as may be prescribed. 15 (4) A Declaration expires — (a) on the date and at the time (if any) stated in, or worked out in accordance with, the Declaration; or (b) on the date it is cancelled or set aside, whichever is earlier. 20 (5) As soon as possible after a Declaration is made and before the date it comes into effect, the Competent Authority must — (a) publish, in such form and manner as may be prescribed, a notice in the Gazette — 25 (i) stating that a Declaration has been issued under this section; and (ii) setting out the URL, domain name, or any other unique identifier of the online location, to which the Declaration relates; and 30 (b) make reasonable efforts to give a copy of the Declaration to the owner or operator of the declared online location. (6) The owner or operator of a declared online location who fails to comply with any requirement mentioned in subsection (3)(f) whether