Schedule 6, Part 2, paragraph 14(5)

Provision pursuant to paragraph (b) of sub-paragraph (4) must secure that the grounds on which a person may appeal against a notice referred to in that sub-paragraph include the following— that the decision to serve the notice was based on an error of fact; that the decision was wrong in law; that the decision was unfair or unreasonable for any reason (including, in a case where the amount of the non-compliance penalty was determined by the administrator, that the amount is unreasonable).

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Source: legislation.gov.uk · retrieved 2026-07-30