(1)A person on whom a penalty has been imposed under section 31 may appeal to the court on one or more of the following grounds—
(a)that he is not liable to it;
(b)that the circumstances of the contravention in respect of which he is liable make the imposition of a penalty unreasonable;
(c)that the amount of the penalty is too high.
(2)An appeal under this section must be brought within such period after the giving of the notice imposing the penalty to which it relates as may be specified by rules of court.
(3)On an appeal under this section, the court may—
(a)allow the appeal and cancel the penalty;
(b)allow the appeal and reduce the penalty; or
(c)dismiss the appeal.
(4)An appeal under this section shall be by way of a rehearing of the Secretary of State’s decision to impose the penalty.
(5)The matters to which the court may have regard when determining an appeal under this section include all matters that the court considers relevant, including—
(a)matters of which the Secretary of State was unaware when he made his decision; and
(b)matters which (apart from this subsection) the court would be prevented from having regard to by virtue of rules of court.
(6)An appeal under this section may be brought in relation to a penalty irrespective of whether a notice of objection under section 32 has been given in respect of that penalty and of whether there has been an increase or reduction under that section.
(7)In this section “the court” means—
(a)in England and Wales or Northern Ireland, a county court; and
(b)in Scotland, the sheriff.