Paragraph 9 Appeals against a final notice
(1)
The person receiving the final notice may appeal against it.
(2)
The grounds for appeal are—
(a)
that the decision was based on an error of fact;
(b)
that the decision was wrong in law;
(c)
in the case of a non-monetary penalty, that the nature of the requirement is unreasonable;
(d)
in the case of a variable monetary penalty, that the amount of the penalty is unreasonable;
(e)
that the decision was unreasonable for any other reason;
(f)
that the decision was wrong for any other reason.