23.—(1) The enforcement authority must publish guidance about its use of civil sanctions.
(2) The guidance must contain information as to—
(a)the circumstances in which a civil sanction is likely to be imposed;
(b)the circumstances in which it may not be imposed;
(c)in relation to a fixed monetary penalty—
(i)the amount of the penalty; and
(ii)how liability for the penalty may be discharged and the effect of discharge;
(d)in relation to a variable monetary penalty, the matters likely to be taken into account by the enforcement authority in determining the amount of the penalty (including, where relevant, any discounts for voluntary reporting of non-compliance);
(e)rights to make representations and objections; and
(f)rights of appeal.
(3) The enforcement authority must revise the guidance where appropriate.
(4) The enforcement authority must consult such persons as it considers appropriate before publishing any guidance or revised guidance.
(5) The enforcement authority must have regard to the guidance or revised guidance in exercising its functions.