Section 40(10)

If an appellant to whom notice has been given under paragraph (8) fails to comply with the requirements of that notice the appeal in so far as it is brought under the ground mentioned in section 174(2)(a) of the Act (Appeal against enforcement notice) (“the ground (a) appeal”) shall lapse at the end of the period specified in the notice.

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