6(1)A person on whom a final notice is served may appeal to the First-tier Tribunal against—
(a)the decision to impose the penalty, or
(b)the amount of the penalty.
(2)An appeal under this paragraph must be brought within the period that is the relevant period in relation to the penalty by virtue of paragraph 4(4).
(3)If an appeal is brought under this paragraph, the final notice is suspended so far as it relates to the penalty which is the subject of the appeal until the appeal is finally determined, withdrawn or abandoned.
(4)An appeal under this paragraph—
(a)is to be a re-hearing of the authority’s decision, but
(b)may be determined having regard to matters of which the authority was unaware.
(5)On an appeal under this paragraph the First-tier Tribunal may quash, confirm or vary the final notice.
(6)The final notice may not be varied so as to make it impose a financial penalty of more than £5,000 unless section 8(3) applies.
(7)If section 8(3) applies, the final notice may not be varied so as to make it impose a financial penalty of more than £30,000.