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14. The Department may by regulations—
(a)provide that fixed penalty notices may not be given in such circumstances as may be prescribed;
(b)provide for the form of a fixed penalty notice;
(c)provide for the method by which fixed penalties may be paid;
(d)modify paragraph 5 so as to substitute a different period for the period for the time being specified there;
(e)provide for the keeping of accounts, and the preparation and publication of statements of account relating to fixed penalties under this Schedule.