44Appeals against penalty notices
In section 17 of the Immigration, Asylum and Nationality Act 2006 (appeal), for subsections (4) and (5) substitute—
“(4A)An appeal may be brought only if the employer has given a notice of objection under section 16 and the Secretary of State—
(a)has determined the objection by issuing to the employer the penalty notice (as a result of increasing the penalty under section 16(4)(c)),
(b)has determined the objection by—
(i)reducing the penalty under section 16(4)(b), or
(ii)taking no action under section 16(4)(d), or
(c)has not informed the employer of a decision before the end of the period that applies for the purposes of section 16(5)(b).
(4B)An appeal must be brought within the period of 28 days beginning with the relevant date.
(4C)Where the appeal is brought under subsection (4A)(a), the relevant date is the date specified in the penalty notice issued in accordance with section 16(5)(c) as the date on which it is given.
(4D)Where the appeal is brought under subsection (4A)(b), the relevant date is the date specified in the notice informing the employer of the decision for the purposes of section 16(5)(b) as the date on which it is given.
(4E)Where the appeal is brought under subsection (4A)(c), the relevant date is the date on which the period that applies for the purposes of section 16(5)(b) ends.”