Employment

Objection
16
1
This section applies where an employer to whom a penalty notice is given objects on the ground that—
a
he is not liable to the imposition of a penalty,
b
he is excused payment by virtue of section 15(3), or
c
the amount of the penalty is too high.
2
The employer may give a notice of objection to the Secretary of State.
3
A notice of objection must—
a
be in writing,
b
give the objector’s reasons,
c
be given in the prescribed manner, and
d
be given before the end of the prescribed period.
4
Where the Secretary of State receives a notice of objection to a penalty he shall consider it and—
a
cancel the penalty,
b
reduce the penalty,
c
increase the penalty, or
d
determine to take no action.
5
Where the Secretary of State considers a notice of objection he shall—
a
have regard to the code of practice under section 19 (in so far as the objection relates to the amount of the penalty),
b
inform the objector of his decision before the end of the prescribed period or such longer period as he may agree with the objector,
c
if he increases the penalty, issue a new penalty notice under section 15, and
d
if he reduces the penalty, notify the objector of the reduced amount.