44.—(1) The bringing of an appeal suspends the penalty notice being appealed taking effect, pending determination or withdrawal of the appeal.
(2) The First-tier Tribunal may—
(a)quash the penalty notice, or
(b)affirm the penalty notice, whether in its original form or with such modification as it sees fit.
(3) If the penalty notice is quashed, the enforcement authority must repay any amount paid as a financial penalty in pursuance of the notice.