The revised guidelines also state that, in accordance with the criminal guidelines applicable to the types of conduct that may be available, the overall impact of a CCA on a business, including financial conditions, “should be taken into account in all cases, but will be particularly relevant if the business is able to demonstrate significant financial hardship. Whether the imposition of financial conditions will result in the cessation of the company`s activity will be relevant. However, significant cooperation in the UK has always been used only sparingly. . . .