4(1)An initial penalty notice must include information as to—
(a)the grounds for the proposal to impose the monetary penalty,
(b)the effect of payment of the sum mentioned in paragraph 3(2),
(c)the period within which payment may be made so as to avoid liability for a monetary penalty (which must be at least 28 days beginning with the day on which the notice is given),
(d)the right to make representations and objections within the period of 28 days beginning with the day on which the notice is given, and
(e)the effect of paragraph 3(5).
(2)A final penalty notice must include information as to—
(a)the grounds for imposing the monetary penalty,
(b)how payment may be made,
(c)the period within which payment is to be made (which must be at least 28 days beginning with the day on which the notice is given),
(d)rights of appeal, and
(e)the consequences of non-payment.
(3)A final penalty notice may provide for interest or other penalties specified in the notice to be payable in the event that payment is not made in the period referred to in sub-paragraph (2)(c).
Commencement Information
I1Sch. para. 4 in force at 18.11.2023, see s. 7(2)