PART 4INFORMATION AND DATA

Enforcement

33Enforcement of information requirements: appeals

(1)A person with respect to whom an order has been made under subsection (2) or (3) of section 32 may appeal to the Upper Tribunal against the making of the order.

(2)On an appeal against the making of an order, the Upper Tribunal may—

(a)uphold the order;

(b)quash the order;

(c)substitute another order for the order made.