This Section provides for an appeals process against the issue of a notice of underpayment or any requirements imposed by the notice of underpayment.
	Subsection (1) sets out the that a person can appeal the decision to give the notice, any requirement on the notice to pay a sum to an individual, and/or any requirement in the notice to pay a penalty.
	Subsection (2) sets out that an appeal must be made within 28 days beginning with the day on which the notice is given.
	Subsection (3) sets out three grounds for appeal against the decision to give the notice:
Firstly, that no sum referenced on the notice was due to any individual referenced;
Secondly, that every sum referenced on the notice had been paid before the end of the period mentioned in Section 103(1)(b);
Thirdly, that every sum referenced on the notice was due before the relevant claim period, or before Royal Assent of the Employment Rights Act.
	Subsection (4) sets out five grounds for appeal against the requirement to pay a sum to an individual:
Firstly, that a sum referenced on the notice was not due to the individual referenced;
Secondly, that a sum referenced on the notice had been paid before the end of the period mentioned in Section 103(1)(b);
Thirdly, that any sum referenced on the notice was due before the claim period, or before Royal Assent of the Employment Rights Act;
Fourthly, that a sum referenced in the notice is incorrect;
Fifthly, that a replacement notice refers to an individual who was not on the original notice.
	Subsection (5) sets out two grounds for appeal against the requirement to pay a penalty:
Firstly, that the notice was given in circumstances specified in a direction under Section 108(1);
Secondly, that the penalty has been incorrectly calculated.
	Subsection (6) sets out that if the tribunal allows an appeal against the decision to issue the notice, the tribunal must cancel the notice.
	Subsection (7) sets out that if the tribunal allows an appeal against the requirement to pay a sum to an individual or the requirement to pay a penalty, it must rectify the notice accordingly. Once rectified, the notice of underpayment as effect as if it had been given on the day the tribunal makes its determination.
	Subsection (8) provides that for the purposes of this Section "the specified day" and "the specified provision" mean the day and provision set out in subsection (2)(a) and (2)(d) respectively of Section 106. This subsection also defines "tribunal" as an employment tribunal in England and Wales or Scotland, and an industrial tribunal in Northern Ireland.
Part 5: Enforcement of Labour Market Legislation Notice of Underpayment Section 110 – Appeals against notices of underpayment