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4. For the purposes of rule 22(2)(g) of the Tribunal Procedure (First-tier Tribunal) (General Regulatory Chamber) Rules 2009(1), the grounds for appeal are–
(a)that the decision to serve the penalty notice was based on an error of fact;
(b)that the decision was wrong in law;
(c)that the amount of the penalty was unreasonable;
(d)any other reason.
S.I. 2009/1976.
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