5. A final notice must include information as to—
(a)the grounds for imposing the requirement;
(b)as regards a variable monetary penalty—
(i)the amount to be paid;
(ii)how payment may be made;
(iii)the period within which payment must be made which must be not less than 28 days;
(iv)any early payment discounts or late payment penalties;
(c)as regards a compliance notice or restoration notice—
(i)what action is required;
(ii)the period within which that action must be taken;
(d)rights of appeal;
(e)the consequences of failing to comply with the notice.