139ZW.— F263[(1) In the case of a contravention falling within paragraph (a) of the definition of "contravention" in section 139ZG—

(a) where the inquiry subject is an individual, the amount of an administrative financial sanction imposed under section 139ZS shall not exceed €20,000,000, but shall not be such as would be likely to cause the inquiry subject to be adjudicated bankrupt, and

(b) where the inquiry subject is not an individual, the amount of an administrative financial sanction imposed under section 139ZS shall not exceed—

(i) €20,000,000, or

(ii) if greater, 10 per cent of the relevant turnover of the inquiry subject in the financial year preceding the date of the decision under section 139ZS to impose the sanction,

but shall not be such as would be likely to cause the inquiry subject to cease trading.]

F264[(1A) In the case of a contravention falling within paragraph (b) or (d) of the definition of "contravention" in section 139ZG, the amount of an administrative financial sanction imposed under section 139ZS shall not exceed 6 per cent of the turnover of the inquiry subject in the financial year preceding the date of the decision under section 139ZS to impose the sanction.

(1B) In the case of a contravention falling within paragraph (c) of the definition of "contravention" in section 139ZG, the amount of an administrative financial sanction imposed under section 139ZS shall not exceed one per cent of the income or turnover of the inquiry subject in the financial year preceding the date of the decision under section 139ZS to impose the sanction.]

(2)  In F263[subsection (1)(b)(ii)], “relevant turnover” means turnover F265[…] attributable to the service which gave rise to the contravention.

(3)  The Commission shall have regard to the following matters in determining the amount of the administrative financial sanction imposed under section 139ZS:

(a) the nature, gravity and duration of the contravention;

(b) the degree of harm to particular people or to the public caused as a result of the contravention;

(c) the extent of any failure by the F263[inquiry subject] to co-operate with an investigation, provided that acknowledgement of a contravention shall not in itself constitute grounds for reduction of a sanction;

(d) any explanation accepted by the Commission for the contravention or the failure to co-operate with an investigation;

(e) any gain (financial or otherwise) made, or any loss (financial or otherwise) avoided, F263[by the inquiry subject, or by any other person in which the inquiry subject] has a pecuniary interest or beneficial interest, as a consequence of the contravention;

(f) whether a previous decision under section 139ZS in respect of the F263[inquiry subject] has been confirmed or made by the appropriate court (within the meaning of section 139ZX) under section 139ZX or confirmed by the Circuit Court under section 139ZY;

(g) the nature and timeliness of any steps taken by the F263[inquiry subject] to bring the contravention to an end, and any steps taken by the F263[inquiry subject] to remedy the consequences of the contravention;

(h) the absence or ineffectiveness of internal mechanisms or procedures intended to prevent such a contravention;

(i) the extent to which the contravention was contributed to by the act or omission of a third party, and the extent to which the F263[inquiry subject] took steps to identify, and mitigate the effect of, the act or omission;

(j) the extent to which the contravention was contributed to by circumstances beyond the control of the F263[inquiry subject], and the extent to which the F263[inquiry subject] took steps to identify, and mitigate the effect of, those circumstances;

(k) F263[in the case of a body corporate, the extent to which] the management of the F263[body] knew, or ought to have known, that the contravention was occurring or would occur;

(l) the F263[income or turnover] of the F263[inquiry subject] in the financial years during which the contravention occurred and the ability of the F263[inquiry subject] to pay a sanction;

F264[(la) any views communicated by the European Commission under Article 59(3) that are relevant to the amount of the sanction;]

(m) any submissions made by the F263[inquiry subject] under section 139ZU(2) in relation to the determination of the amount of the sanction;

(n) any further information given to the Commission by the F263[inquiry subject] in response to a request under section 139ZU(3);

(o) previous determinations under this section which have been confirmed or made by the appropriate court (within the meaning of section 139ZX) under section 139ZX or confirmed by the Circuit Court under section 139ZY.

(4)  The amount of an administrative financial sanction imposed under section 139ZS shall—

(a) be proportionate to the nature of the contravention, and

F263[(b) be set with a view to deterring the inquiry subject, and, where the inquiry subject is a provider of broadcasting services, audiovisual on-demand media services, designated online services or intermediary services, other such providers, from committing a contravention.]

(5) F265[…]]