A person who has been given a decision notice under section 31 may appeal to the First-tier Tribunal against—
An appeal under this section must be made before the end of the notice period specified in the decision notice under section 31(2).
The Tribunal may allow an appeal to be made to it after the end of the notice period if satisfied that there is a good reason for the person's failure to appeal within the period (and for any subsequent delay).
On an appeal under this section the tribunal may confirm, vary or cancel the decision notice.