Section 32 - Enforcement of information requirements
190.Section 32 confers power on the Welsh Ministers to make regulations providing for enforcement of a requirement imposed under section 25 or 27. The regulations may make provision about (among other things) penalties for non-compliance, and appeals and conferring functions on a person.
191.The regulations might for instance specify the sanctions that will be applied (if someone fails to provide information or provides false information).
192.The effect of subsection (4) is that penalties provided for in the regulations can be fixed by reference to a person’s income, turnover or profits. The objective behind this is to permit fines to be set at an appropriate level for different persons.