Appeals against non-compliance penalties
25.—(1) The person on whom the notice imposing the non-compliance penalty is served may appeal against it.
(2) The grounds of appeal are—
(a)that the decision to serve the notice 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;
(d)that the amount of the penalty was unreasonable;
(e)any other reason.