Section 33: Appeals against penalties
182.This section sets out the process of appealing against penalties. Under subsection (6) a person does not have to object to a penalty under section 31 before making an appeal to the court under this section.
183.The grounds of the appeal are set out in subsection (1). They are the same as the grounds for making an objection under section 32. Subsection (2) ensures that there will be a time limit to any appeal.
184.The appeal will be a re-hearing of the decision of the Secretary of State to impose a penalty (subsection (4)). Under subsection (5) the court may consider all matters it considers relevant.
185.The Court may decide to cancel the penalty, reduce the penalty or uphold the penalty under subsection (3).
186.Subsection (7) specifies which courts may hear an appeal.