No imposed enforcement action
78No imposed enforcement action
(1)This section applies if the Commissioner—
(a)determines that D has failed to comply with a relevant requirement, but
(b)decides—
(i)to take no further action, or
(ii)to act under section 77(4).
(2)The relevant decision notice must give the Commissioner’s reasons for deciding—
(a)to take no further action, or
(b)to act under section 77(4) and not under section 77(3).
(3)This section is subject to section 85.
(4)In this section “relevant decision notice” means the notice which the Commissioner is required by section 73 to give to D.