Paragraph 24 Appeals

(1)

A person on whom the notice imposing the non-compliance penalty is served may appeal against it.

(2)

The grounds of appeal are—

(a)

that the decision to serve the notice was based on an error of fact;

(b)

that the decision was wrong in law;

(c)

that the amount of the penalty is unreasonable;

(d)

that the decision was unreasonable for any reason;

(e)

that the decision was wrong for any other reason.