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[F1SCHEDULE 1ASFIXED PENALTIES

General and supplementalS

10SThe regulations may make provision about—

(a)the application by enforcement authorities of payments received under this schedule;

(b)the keeping of accounts, and the preparation and publication of statements of account, in relation to such payments.

11(1)The regulations may prescribe—S

(a)the form of notices including notices under paragraph 8(2);

(b)the circumstances in which notices may not be given; and

(c)the method by which fixed penalties may be paid.

(2)The regulations may modify sub-paragraphs (1) and (3) of paragraph 5 so as to substitute a different deadline for the deadline for the time being specified there.

12SThe enforcement authority must have regard to any guidance given by the Scottish Ministers to it in relation to the functions conferred on it by the regulations.]