160 Guidance about regulatory action
160 Guidance about regulatory action

(1)     The Commissioner must produce and publish guidance about how the Commissioner proposes to exercise the Commissioner's functions in connection with—

(a)     information notices,

(b)     assessment notices,

(c)     enforcement notices, and

(d)     penalty notices.

(2)     The Commissioner may produce and publish guidance about how the Commissioner proposes to exercise the Commissioner's other functions under this Part.

(3)     In relation to information notices, the guidance must include—

(a)     provision specifying factors to be considered in determining the time at which, or the period within which, information is to be required to be provided;