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9.—(1) A person who is served with a notice imposing a monetary penalty under paragraph 3 of the Schedule (a “final notice”) may appeal to the First-tier Tribunal against that notice.
(2) The grounds for appeal are that—
(a)the decision to impose a monetary penalty was based on an error of fact;
(b)the decision was wrong in law;
(c)the amount of the monetary penalty is unreasonable;
(d)the decision was unreasonable for any other reason.
(3) Where a person has appealed to the First-tier Tribunal under paragraph (1), the final notice is suspended until the appeal is finally determined or withdrawn.
(4) The Tribunal may —
(a)quash the final notice;
(b)confirm the final notice;
(c)vary the final notice.
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