44 References to [First-tier Tribunal or Upper Tribunal]

44  References to [First-tier Tribunal or Upper Tribunal]

(1)     A person to whom a notice is issued under section 40 or 41 may, if one of the conditions in subsection (2) is satisfied, make a reference to [the Tribunal] in respect of—

(a)     the issue of the notice;

(b)     the amount of the penalty payable under the notice.

(2)     The conditions are—

(a)

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