3(1)An order under section 142 may not provide for the making of an appeal other than to—E+W+S+N.I.
(a)the First-tier Tribunal, or
(b)another tribunal created under an enactment.
(2)In sub-paragraph (1)(b) “tribunal” does not include an ordinary court of law.
(3)An order under section 142 which makes provision for an appeal in relation to the imposition of any requirement or service of any notice may include—
(a)provision suspending the requirement or notice pending determination of the appeal;
(b)provision as to the powers of the tribunal to which the appeal is made;
(c)provision as to how any sum payable in pursuance of a decision of that person is to be recoverable.
(4)The provision referred to in sub-paragraph (3)(b) includes provision conferring on the tribunal to which the appeal is made power—
(a)to withdraw the requirement or notice;
(b)to confirm the requirement or notice;
(c)to take such steps as the enforcement authority could take in relation to the act or omission giving rise to the requirement or notice;
(d)to remit the decision whether to confirm the requirement or notice, or any matter relating to that decision, to the enforcement authority;
(e)to award costs.
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