5(1)A penalty notice must contain the following information—U.K.
(a)the name and address of the person to whom it is addressed;
(b)details of the notice of intent given to the person;
(c)whether the Commissioner received oral or written representations in accordance with the notice of intent;
(d)the reasons why the Commissioner proposes to impose the penalty (see sub-paragraph (2));
(e)the reasons for the amount of the penalty, including any aggravating or mitigating factors that the Commissioner has taken into account;
(f)details of how the penalty is to be paid;
(g)details of the rights of appeal under section 162;
(h)details of the Commissioner's enforcement powers under this Schedule.
(2)The information required under sub-paragraph (1)(d) includes—
(a)a description of the circumstances of the failure, and
(b)where the notice is given in respect of a failure described in section 149(2), the nature of the personal data involved in the failure.