PART 4Enforcement
AppealsI19
1
A person who is served with a notice imposing a monetary penalty under paragraph 3 of the Schedule (a “final notice”) may appeal to the First-tier Tribunal against that notice.
2
The grounds for appeal are that—
a
the decision to impose a monetary penalty was based on an error of fact;
b
the decision was wrong in law;
c
the amount of the monetary penalty is unreasonable;
d
the decision was unreasonable for any other reason.
3
Where a person has appealed to the First-tier Tribunal under paragraph (1), the final notice is suspended until the appeal is finally determined or withdrawn.
4
The Tribunal may —
a
quash the final notice;
b
confirm the final notice;
c
vary the final notice.