6. A final notice must include information as to—
(a)the amount of the penalty;
(b)the grounds for imposing the penalty;
(c)how payment may be made;
(d)the period of 28 days within which payment must be made;
(e)details of the early payment discount and late payment penalties;
(f)rights of appeal;
(g)the consequences of non-payment.
Commencement Information
I1Sch. 2 para. 6 in force at 1.10.2022, see reg. 1(1)