OpenLegislation

Paragraph 14

Original text. Later amendments are not shown.

(1)

The person receiving the final notice may appeal against it.

(2)

The grounds for appeal are—

(a)

that the decision is based on an error of fact;

(b)

that the decision is wrong in law;

(c)

that the amount of the penalty is unreasonable;

(d)

that the decision is unreasonable for any other reason.

(3)

Where an appeal is made against the issue of a final notice, the penalty must be paid within a period of 28 days beginning with the date of the determination of the appeal if the appeal is unsuccessful, or the date on which the appeal is withdrawn.