A person to whom a penalty notice has been given may appeal to the First-tier Tribunal against—
the decision to give the person a penalty notice;
where the notice given is a variable penalty notice, the amount of the penalty specified in the notice.
On an appeal under this section, the Tribunal may—
cancel the penalty,
confirm the requirement to pay the penalty, or
in the case of an appeal under subsection (1)(b), amend the amount of the penalty.
The requirement to pay the penalty under the notice is suspended at any time when—
an appeal under this section could be brought by the person in respect of the penalty, or
such an appeal is pending.
But subsection (3)(a) does not prevent the requirement to pay taking effect if the person notifies the Commissioner that the person does not intend to appeal.
No further amount is payable as a result of provision included in the penalty notice by virtue of section 92D(7)(b) in respect of the period during which the requirement to pay is suspended.
For the purposes of subsection (3)(b) an appeal is pending during the period—
starting when the appeal is brought, and
ending when the appeal is finally determined, abandoned or withdrawn.