http://www.legislation.gov.uk/id/uksi/2022/1134

PART 5Reviews and appeals

Appeals

Appeal against imposition of penalty or amount42.

(1)

This regulation applies if a person appeals to the First-tier Tribunal against the imposition of a penalty or its amount.

(2)

The Tribunal may—

(a)

uphold the imposition of the penalty,

(b)

set aside the penalty, or

(c)

substitute the amount of the penalty with an amount the Tribunal determines.