Where following the verification of the particulars of the debtor or on the basis of other relevant information available at the time, it is clear that the debt falls under the cases referred to in point (a) or (b) of the first subparagraph of Article 101(2), or that the debit note has not been sent in accordance with paragraph 2 of this Article, the authorising officer shall, after having established the amount receivable, decide to directly waive recovery in accordance with Article 101 without sending a debit note, in agreement with the accounting officer.
I gcás ina ndéanfar mionsonraí an fhéichiúnaí a fhíorú nó ar bhonn aon fhaisnéis ábhartha atá ar fáil ag an am, agus inar léir go dtagann an fiach faoi na cásanna dá dtagraítear i bpointe (a) nó (b) den chéad fhomhír d’Airteagal 101(2), nó nár seoladh an nóta dochair i gcomhréir le mír 2 den Airteagal seo, déanfaidh an t-oifigeach, tar éis an méid is infhaighte a shuí, cinneadh an aisghabháil a tharscaoileadh go díreach i gcomhréir le hAirteagal 101 gan an nóta dochair a sheoladh, le comhaontú ón oifigeach cuntasaíochta.