Chapter 3: Enforcement Section 41: Appeals against penalty notices
This Section provides that a person who receives a penalty notice has the right to appeal to the First-tier Tribunal against the imposition of a penalty, the amount of a penalty or period in which a penalty or any part of it must be paid. Any appeal must be brought before the end of the period of 28 days beginning with the day on which the penalty notice was given, or the day on which the penalty notice was varied by the Secretary of State.
	Subsections (3), (4) and (5) set out what the Tribunal may do, and the conditions under which the Tribunal may cancel or vary the decision of the Secretary of State.
	Where the Tribunal cancels the notice, it may refer the matter back to the decision-maker with a direction to reconsider the matter and make a new decision in line with its ruling. However, the Tribunal may not direct the person who gave the penalty notice to take any action that the person would not have otherwise have the power to take.
	Subsection (7) provides that the Tribunal may review any determination of fact on which the decision appealed against was based. The Tribunal may also take into account evidence that was not available to the person who gave the notice.
	Subsection (8) is a safeguard that ensures that the penalty notice will not have effect (and therefore a penalty will not be payable) if an appeal against it is made to the First-tier Tribunal until that appeal is determined or withdrawn. The same applies in respect of a variation of a penalty notice. Subsection (9) is similar and it allows the Upper Tribunal, if an appeal against the decision of the First-tier Tribunal is or may be made, to suspend the penalty notice until the appeal is determined or withdrawn.