Paragraph 12 Contents of final notice: fixed and variable monetary penaltiesF1

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 beginning with the day on which the notice is served;

in the case of a fixed monetary penalty, details of the early payment discount (see paragraph 13) and late payment penalties (see paragraph 15(2) and (3));

rights of appeal; and

the consequences of failing to comply with the notice.