The Secretary of State must issue a code of practice for the purposes of this Chapter.
The code must specify factors that the Secretary of State will consider when determining the amount of a penalty imposed under this Chapter.
The code may contain guidance about—
Guidance under subsection (3)(a) may in particular relate to the treatment for the purposes of this Chapter of arrangements that are made in connection with holiday lettings or lettings for purposes connected with business travel.
The Secretary of State must from time to time review the code and may revise and re-issue it following a review.
The code (or revised code)—