3(1)Where a sanction notice is given under section 115 in respect of a failure to comply with a sanctionable requirement, an appeal may be made—
(a)under paragraph 4 (on the ground that there was no such failure to comply);
(b)under paragraph 5 (against the sanction imposed by the notice).
(2)Where an appeal is made in relation to a sanction notice, the notice ceases to have effect until a decision is made by the Tribunal to confirm, vary or cancel the notice.
(3)Where, on an appeal made in relation to a sanction notice—
(a)the Tribunal makes a decision to confirm or vary the notice, and
(b)an appeal is or may be made in relation to that decision,
the Tribunal, or the Upper Tribunal, may further suspend the effect of the notice pending a decision which disposes of proceedings on such an appeal.