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SCHEDULE 4E+WFACTORS TO BE TAKEN INTO ACCOUNT IN DETERMINING THE AMOUNT OF A PENALTY

PART 1 E+WAggravating factors

1.  Seriousness of the non-compliance.E+W

2.  Harm or potential harm to human health.E+W

3.  Financial harm to consumers.E+W

4.  Financial harm to competitors.E+W

5.  Duration of non-compliance.E+W

6.  Evidence of intention behind the non-compliance.E+W

7.  History of non-compliance of the person (“P”) to whom the penalty notice is to be given.E+W

8.  Financial gain made by P as a result of non-compliance.E+W

9.  Financial resources of P.E+W

10.  Size of P's business.E+W

11.  Availability of non-compliant item, including the number of retail shops in which it has been marketed.E+W

12.  The conduct of P after the non-compliance is drawn to their attention by an enforcement authority.E+W

13.  Previous action taken by the enforcement authority to help P comply with the Regulations.E+W