32. A person on whom a penalty charge notice has been served may, on any of the grounds set out in regulation 30(4) and before the end of the appeal period or such longer period as the First-tier Tribunal may allow, appeal to the First-tier Tribunal against the imposition of the penalty charge if—
(a)that person has made representations to the local authority under regulation 30(1), and
(b)that person has received from the local authority a notice of rejection under regulation 31(3).