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Paragraph 6 Contents of final notice

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 must be made,

(d)

the period of 28 days within which payment must be made,

(e)

details of the early payment discount,

(f)

rights of appeal, and

(g)

the consequences of non-payment (including details of the late payment penalties).