[F1AppealsU.K.
This section has no associated Explanatory Memorandum
18.—(1) A person on whom a penalty notice or additional penalty notice has been served under this Part may appeal to the First-tier tribunal.
(2) The bringing of the appeal suspends the effect of the notice pending the final determination or withdrawal of the appeal.
(3) In determining the appeal the First-tier tribunal may—
(a)affirm or quash the notice; or
(b)reduce the amount of the penalty imposed by the notice (including the amount of any additional daily penalty).]
Textual Amendments
F1Pt. 6 inserted (31.1.2014) by The Greenhouse Gas Emissions Trading Scheme and National Emissions Inventory (Amendment) Regulations 2013 (S.I. 2013/3135), regs. 1, 12