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(1)A person on whom a penalty notice has been served may appeal to the Tribunal against—
(a)the decision to impose the penalty;
(b)if the penalty notice has been varied, the decision to vary it;
(c)the amount of the penalty.
(2)If an appeal is brought under this section, the person is not required to pay the penalty until the date on which the appeal is finally determined or withdrawn.
(3)Regulations may make provision for and in connection with the determination of appeals under this section.
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