140.The purpose of the action plan and the steps is to prevent the continuation or repetition of D’s failure to comply with the relevant requirement.
141.If the Commissioner determines that D has failed to comply with a relevant requirement and requires D to prepare an action plan or to take steps, or both, then the decision notice must set out what the Commissioner requires D to do, the time limits involved, the consequences if D doesn’t comply with requirements in the notice, and must inform D of the right to appeal under section 95 (Appeals to the Tribunal).
Commentary on Sections Section 79 – Requirement to prepare action plan or take steps