Paragraph 25 Appeals against non-compliance penalties

(1)

The 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 decision was unfair or unreasonable;

(d)

that the amount of the penalty was unreasonable;

(e)

any other reason.