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8.—(1) A person to whom a final notice is given may appeal to the First-tier Tribunal against—
(a)the decision to impose the penalty; or
(b)the amount of the penalty.
(2) If a person appeals under this regulation, the final notice is suspended until the appeal is finally determined or withdrawn.
(3) An appeal under this regulation—
(a)is to be a re-hearing of the Secretary of State’s decision; but
(b)may be determined having regard to matters of which the Secretary of State was unaware when the decision was made.
(4) On an appeal under this regulation, the First-tier Tribunal may confirm, quash or vary the final notice.
(5) The final notice may not be varied under paragraph (4) so as to impose a financial penalty which is not the amount determined in accordance with regulation 3.
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