5(1)A person on whom a final notice is served may appeal against that notice—U.K.
(a)in England and Wales and Scotland, to the First-tier Tribunal;
(b)in Northern Ireland, to a county court.
(2)The grounds for an appeal under this paragraph are that—
(a)the decision to impose a financial penalty was based on an error of fact,
(b)the decision was wrong in law,
(c)the amount of the financial penalty is unreasonable, or
(d)the decision was unreasonable for any other reason.
(3)If a person appeals under this paragraph, the final notice is suspended until the appeal is finally determined or withdrawn.
(4)On an appeal under this paragraph the First-tier Tribunal or the court may quash, confirm or vary the final notice.
(5)The final notice may not be varied under sub-paragraph (4) so as to make it impose a financial penalty of more than £5,000.