Rulebook 8.05 Comment

[celebur]

Originally Posted by SanDiegoSteve

The runner must have started an attempt toward second base, whether or not he returns to first is irrelevant.

But the comment mentions only that there is a runner on first and not that the runner needs to have started an attempt toward second base.

To me, the wording implies that so long as there is a runner at 1B, the pitcher may throw to 2B without the penalty for throwing to an unoccupied base.

What am I missing?