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Paragraph 5

Original text. Later amendments are not shown.

A final notice must include information as to—

(a)

the amount of the penalty;

(b)

the grounds for imposing the penalty;

(c)

how payment may be made;

(d)

the period within which payment must be made, which must not be less than 2 months from when the final notice is given;

(e)

details of the increase in the amount of the penalty for late payment;

(f)

the right of appeal and the effect of regulation 26 (suspension of penalty where an appeal is made); and

(g)

the consequences of non-payment.