159 Amount of penalties: supplementary

159  Amount of penalties: supplementary

(1)     For the purposes of Article 83 of the [UK GDPR] and section 157, the Secretary of State may by regulations—

(a)     provide that a person of a description specified in the regulations is or is not an undertaking, and

(b)     make provision about how an undertaking's turnover is to be determined.

(2)     For the purposes of Article 83 of the [UK GDPR], section 157 and section 158, the Secretary of State may by regulations provide that a period is or is not a financial year.

(3)     Regulations under this section are subject to the affirmative resolution

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