(1)This section applies if the Commissioner—
(a)undertakes an investigation under section 71, and
(b)determines that D has failed to comply with a relevant requirement.
(2)D may appeal to the Tribunal on the grounds that D did not fail to comply with the relevant requirement.
(3)But D may not appeal to the Tribunal under subsection (2) if the Commissioner has been directed, following an appeal under section 99 or 101, or any further appeal, to determine that D did fail to comply with the relevant requirement.
(4)If the Commissioner takes enforcement action in connection with D’s failure to comply with the relevant requirement, D may appeal to the Tribunal on the grounds that the enforcement action is unreasonable or disproportionate.
(5)An appeal under this section must be made before the end of the relevant 28 day period.
(6)But the Tribunal may, on a written application by D, allow an appeal to be made after the end of the relevant 28 day period if the Tribunal is satisfied that there is a good reason—
(a)for the failure to appeal before the end of that period, and
(b)if there has been any delay in applying for permission to appeal out of time, for that delay.
(7)An application under subsection (6) may be made before or after the end of the relevant 28 day period.
(8)D may appeal under subsection (4) whether or not D also appeals under subsection (2).
(9)This section is subject to Tribunal Rules (which may, amongst other things, make provision about the manner in which appeals under this section may be brought).
(10)In this Chapter “relevant 28 day period” means the period of 28 days beginning with the day on which the Commissioner gives D the decision notice in relation to the investigation.