Regulation 69 Appeals against information notices
(1)
A person on whom an information notice is served may appeal against the notice to the First-tier Tribunal on the ground that the notice is not in accordance with the law.
(2)
If the Tribunal considers that the notice is not in accordance with the law—
(a)
it must quash the notice; and
(b)
it may give directions to the Director General in relation to the service of a further information notice.