15.—(1) A person on whom a non-compliance penalty is imposed may appeal against the notice.
(2) An appeal under this paragraph may be made on one or more of the following grounds:—
(a)the decision to serve the notice was based on an error of fact;
(b)the decision was wrong in law;
(c)the decision was unreasonable for any other reason (including that the amount of the penalty was unreasonable); or
(d)any other reason.
(3) An appeal under this paragraph must be made within the period of 28 days beginning with the day on which the non-compliance penalty notice under paragraph 14 is served.
(4) Where an appeal is made under this paragraph, the non-compliance penalty is suspended from the day on which the appeal is made until the day on which the appeal is determined or withdrawn.