The recipient of a penalty notice ("the recipient") may object on the ground that—
the recipient is not liable to the imposition of the penalty,
the recipient is excused by virtue of section 24 or 26, or
the amount of the penalty is too high.
An objection must be made by giving a notice of objection to the Secretary of State.
A notice of objection must—
be in writing,
give the reasons for the objection,
be given in the prescribed manner, and
be given before the end of the prescribed period.
In considering a notice of objection to a penalty the Secretary of State must have regard to the code of practice under section 32.
On considering a notice of objection the Secretary of State may—
cancel the penalty,
reduce the penalty,
increase the penalty, or
determine to take no action.
After reaching a decision as to how to proceed under subsection (5) the Secretary of State must—
notify the recipient of the decision (including the amount of any increased or reduced penalty) before the end of the prescribed period or such longer period as the Secretary of State may agree with the recipient, and
if the penalty is increased, issue a new penalty notice under section 23 or (as the case may be) section 25.