F1SCHEDULE 1AFIXED PENALTIES
General and supplemental
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The 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.
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(1)
The regulations may prescribe—
(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.
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The 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.