(1)A person to whom a civil penalty notice is given may appeal to the court on one or both of the following grounds—
(a)that he is not liable to pay the penalty;
(b)that the amount of the penalty is too high.
(2)An appeal under this section must be brought within such period after the giving of the civil penalty notice as may be set out in rules of court.
(3)On an appeal under this section, the court may—
(a)allow the appeal and cancel the penalty;
(b)allow the appeal and reduce the penalty; or
(c)dismiss the appeal.
(4)An appeal under this section is to be by way of a rehearing of the Administrator’s decision to impose the penalty.
(5)The matters to which the court may have regard when determining an appeal under this section include all matters that the court considers relevant, including—
(a)matters of which the Administrator was unaware when he made his decision; and
(b)matters which (apart from this subsection) the court would be prevented from having regard to by virtue of rules of court.
(6)An appeal under this section may be brought in relation to a penalty irrespective of whether a notice of objection under section 130 has been given in respect of that penalty or whether there has been an increase or reduction under that section.
(7)In this section “the court” means—
(a)in England and Wales or Northern Ireland, the High Court; and
(b)in Scotland, the Court of Session.
Commencement Information
I1S. 131 in force at 5.10.2004 by S.I. 2004/2575, art. 2(1), Sch. 1