96 Appeals against financial penalties

96  Appeals against financial penalties

(1)     A person on whom a penalty is imposed under section 95 may, before the end of such period as may be prescribed by rules made by the Board, appeal to the relevant appellate body on one or more of the appeal grounds.

(2)     The appeal grounds are—

(a)     that the imposition of the penalty is unreasonable in all the circumstances of the case;

(b)     that the amount of the penalty is unreasonable;

(c)     that it is unreasonable of the

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