We will consider any representation received from an AO.

We may decide that:

• the proposed direction should be given,
• a different direction should be given,
• no direction should be given,
• further information should be provided by the AO, within a given time period, to support its representations, following consideration of which a final decision will be taken in respect of the direction, or
• the notice of intention to give a direction should be substituted with a notice of an intention to withdraw recognition.