HEFCW may issue guidance about steps to be taken for the purpose of complying with a compliance and reimbursement direction.

Before issuing guidance under this section HEFCW must consult the governing body of each regulated institution; and may consult the governing body of any other institution within section 2(3) as they think appropriate.

A governing body to which a compliance and reimbursement direction has been given must, in complying with the direction, take into account any guidance issued under this section.

For procedural provision about compliance and reimbursement directions, see sections 41 to 44.