25.—(1) An appeal against a decision of a collection officer may—
(a)where the responsible court is a magistrates’ court, be made to a court of summary jurisdiction;
(b)where the responsible court is the Crown Court, be made to that Court.
(2) On an appeal under subsection (1), the court may quash or confirm the decision to which the appeal relates.
(3) An appeal against a decision of a magistrates’ court at a hearing under section 9 may be made to a county court.
(4) An appeal against a decision of the Crown Court at a hearing under section 9 may be made to the Court of Appeal, but only with the leave of the Court of Appeal.
(5) An appeal under subsection (1) must be brought before the end of 14 days beginning with the day on which the decision being appealed against was made.
(6) Where an appeal is brought under this section, the collection order is suspended until the appeal is determined or abandoned.