19.—(1) A person on whom a non-compliance penalty notice is served may appeal to the Tribunal against the decision to serve the notice on any of the following grounds—
(a)that the decision was based on an error of fact;
(b)that the decision was wrong in law;
(c)that the decision was unfair or unreasonable for any reason (including that the amount of the non-compliance penalty is unreasonable);
(d)any other reason.
(2) Where an appeal is made against a decision to serve a non-compliance penalty notice, the non-compliance penalty is suspended until a decision is made by the Tribunal in respect of the appeal.
(3) On an appeal, the Tribunal may do any of the following—
(a)confirm the amount of the non-compliance penalty;
(b)reduce the amount of the non-compliance penalty;
(c)set aside the decision to impose the non-compliance penalty;
(d)award costs.