Paragraph 6
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 of 56 days within which payment must be made;
(e)
details of the increase in the amount of the penalty for late payment;
(f)
the right of appeal and the effect of regulation 107(2) (suspension of penalty where an appeal is made); and
(g)
the consequences of non-payment.