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Which of the following is a civil action?

Which of the following is a civil action? 

i. An action by a local authority against a restaurant for selling impure food.

ii. An action by a taxpayer against Her Majesty's Revenue and Customs (“HMRC”) in relation to an expenses claim which has been refused by the Inspector of Taxes.

iii. An action by Exe Ltd against Zed Ltd for supplying equipment which was found to be dangerous.

A.

(i) only

B.

(ii) only

C.

(i) and (ii) only

D.

(i) and (iii) only

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