Paragraph 14
A final notice for a variable monetary penalty 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 be not less than 28 days;
(e)
the right of appeal and the effect of regulation 107(2) (suspension of penalty where an appeal is made); and
(f)
the consequences of non-payment.