[F1SCHEDULE 4AE+WCivil sanctions

PART 1E+WPower to impose civil sanctions

Contents of final notice: fixed and variable monetary penaltiesE+W

12.  A final notice relating to a fixed or variable monetary penalty must include information as to—

(a)the grounds for imposing the penalty,

(b)the amount to be paid,

(c)how payment may be made,

(d)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,

(e)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)),

(f)rights of appeal, and

(g)the consequences of failing to comply with the notice.]