6. The PCN states as follows (my emphasis):
The Penalty Charge of £160.00 is now payable and must be paid before the end of the period of 28 days beginning with the date of this notice. If it is paid before the end of the period of 14 days beginning with the date of this notice, the amount payable is reduced by 50% to £80.00. Payment may be made using any of the options detailed at the bottom of this page, if you believe you have a good reason not to pay the penalty charge, you should write to us explaining why (see the 'Representations' section overleaf). Although there are specific legal grounds for making representations, we will consider exercising our discretion and may cancel the penalty charge notice if there are suitable mitigating circumstances (i.e. if we believe that there is a good enough reason). Please make sure the Penalty Charge Notice number is written on all correspondence. If you fail to pay the Penalty Charge or make representations before the end of a period of 28 days beginning with the date of service of this notice an increased charge of £240 may be payable. We may send you a Charge Certificate seeking payment of this increased amount.
7. I find that the first part of this passage cuts short a statutory period. I find that an enforcement authority cannot do that. It is not material that there is no suggestion of prejudice. I find that, whilst there was a contravention, the collateral challenge, and appeal, succeed on the basis that the penalty demanded exceeds the amount due in the circumstances of the case: no liability should have arisen at all.
8. I allow the appeal.
