Paragraph 13 Contents of final notice: fixed and variable monetary penaltiesI1

the grounds for imposing the penalty;

the amount to be paid;

how payment may be made;

the period within which payment must be made (“the payment period”), which must be not less than 56 days;

in the case of a fixed monetary penalty, details of the early payment discount (see paragraph 14) and late payment penalties (see paragraph 16(2) and (3));

rights of appeal; and

the consequences of failing to comply with the notice.