24 Appeal against penalty notice given under section 22

24  Appeal against penalty notice given under section 22

(1)     This section applies where a penalty notice has been given to a person (“the employer”) under section 22 and—

(a)     the period during which a notice of objection may be given in relation to the penalty notice has expired, and

(b)     if a notice of objection has been given in relation to the penalty

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