Paragraph 13 Appeal against a final notice
(1)
The person receiving a final notice may appeal against it.
(2)
The grounds of appeal are—
(a)
that the decision was based on an error of fact;
(b)
that the decision was wrong in law;
(c)
that the amount of the VMP is unreasonable;
(d)
that the decision is unreasonable for any other reason.