Valid from 30/06/2012
53Review of notices and references to [F1First-tier Tribunal or Upper Tribunal]E+W+S
This section has no associated Explanatory Notes
(1)Section 43 (review of notices) also applies to a compliance notice issued under section 51 and to a penalty notice issued under section 52.
(2)Section 44 (references to the [F1First-tier Tribunal or Upper Tribunal]) applies in relation to a penalty notice issued under section 52 as it applies in relation to a notice issued under section 40 or 41.
Textual Amendments
F1Words in s. 53 heading and s. 53(2) substituted (6.4.2010) by The Transfer of Tribunal Functions Order 2010 (S.I. 2010/22), arts. 1(2)(e), 5(1), Sch. 2 para. 150 (with Sch. 5)