Paragraph 6 Contents of final noticeI1

England and Wales

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 28 days within which payment must be made;

(e)

details of the early payment discount and late payment penalties;

(f)

rights of appeal;

(g)

the consequences of non-payment.

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