Commentary on Sections Section 87 – When enforcement action takes effect
161.This section sets out what happens if the Commissioner gives D a decision notice setting out the enforcement action the Commissioner has decided to take.
162.At the end of the 28 day period for making an appeal to the Tribunal under section 95, enforcement takes effect and D must prepare an action plan or take steps, publicise a failure to comply, or pay a civil penalty, as required by the decision notice, and the Commissioner may publicise D’s failure to comply.
163.However, if an appeal is made to the Tribunal, enforcement does not take effect until that appeal and any further appeal has been disposed of, and a further appeal may not be made, or may be made only with a Tribunal or a court’s permission.