Paragraph 16 Final notice
A final notice relating to a civil penalty must include information as to—
(a)
the grounds for imposing the penalty;
(b)
the amount to be paid;
(c)
how payment may be made;
(d)
the period within which payment must be made which must be not less than 28 days from the date of the final notice;
(e)
rights of appeal; and
(f)
the consequences of failing to comply with the notice.