5.—(1) Subject to paragraph (2), this regulation applies if a claim is determined against a person on whom a section 75 notice has been served and that person appeals against the determination.
(2) With the exception of the modification to section 77(5), this regulation does not apply if the claim is determined before the expiry of the period prescribed in regulation 4(4).
(3) Section 73 applies to the appeal subject to the following modification.
(4) In subsections (2)(a)(i) and (4) of section 73, the references to “ section 74” are to be read as references to “section 75”.
(5) Section 76 applies to the appeal subject to the following modifications—
(a)in subsection (1)—
(i)the reference to “section 74(4)” is to be read as a reference to “ section 75(2)”; and
(ii)the reference to “the Secretary of State” is to be read as a reference to “the person who is responsible for the determination of the claim”;
(b)in subsection (5)—
(i)the reference to “section 74(6)(b)” is to be read as a reference to “section 75(3)(b)”; and
(ii)the reference to “the Secretary of State” is to be read as a reference to “the Secretary of State or an immigration officer”.
(6) Section 77 applies to the appeal subject to the following modifications—
(a)in subsection (2)(b), the reference to “any provision of section 76 ” is to be read as a reference to “any provision of section 76 as applied and modified by regulations made under section 75(6)”;
(b)in subsection (5)—
(i)the reference to “the Secretary of State” is to be read as a reference to “the person who is responsible for the determination of the claim”; and
(ii)the reference to “section 74(4)” is to be read as a reference to “ section 75(2)”.