22Commissioner’s duty to investigate and report on complaint
(1)This section applies where the Commissioner receives a complaint that a person has or might have failed—
(a)to comply with the duty to provide information under section 8(1),
(b)to provide accurate and complete information in an application made under section 9,
(c)to comply with the duty to submit information returns under section 11, or
(d)to supply accurate and complete information in response to an information notice in accordance with section 17.
(2)The Commissioner must—
(a)assess whether the complaint is admissible (see sections 23 and 24), and
(b)if the complaint is admissible—
(i)investigate the complaint (see section 25), and
(ii)report upon the outcome of the investigation to the Parliament (see section 26).
(3)In carrying out the duties imposed by or under this Act the Commissioner must have regard to the parliamentary guidance (see section 43).
(4)An assessment under subsection (2)(a) and an investigation under subsection (2)(b)(i) must be conducted in private.