The recipient may appeal to the court on the ground that—
The court may—
An appeal is to be a re-hearing of the Secretary of State's decision to impose a penalty and is to be determined having regard to—
Subsection (3) has effect despite any provisions of rules of court.
An appeal may be brought only if the recipient has given a notice of objection under section 29 and the Secretary of State—
An appeal must be brought within the period of 28 days beginning with the relevant date.
Where the appeal is brought under subsection (5)(a), the relevant date is the date specified in the penalty notice issued in accordance with section 29(6)(b) as the date on which it is given.
Where the appeal is brought under subsection (5)(b), the relevant date is the date specified in the notice informing the recipient of the decision for the purposes of section 29(6)(a) as the date on which it is given.
Where the appeal is brought under subsection (5)(c), the relevant date is the date on which the period that applies for the purposes of section 29(6)(a) ends.
In this section "the court" means—