Section 33 — Appeals against enforcement notices

(1) A person who is given an enforcement notice may appeal to the First-tier Tribunal (“the Tribunal”) against the enforcement notice or any provision of it.

(2) An appeal under this section is to be brought before the end of the period of 28 days beginning with—

(a) the day on which the notice was given, or

(b) if the appeal is in respect of the variation of a notice under section 31, the day on which the notice was varied.

(3) On an appeal under this section, the Tribunal—

(a) if it is satisfied that any of the grounds in subsection (4) applies, may—

(i) vary the notice, or

(ii) cancel the notice or any part of it;

(b) if it is not so satisfied, must confirm the notice.

(4) The grounds referred to in subsection (3)(a) are—

(a) that the decision to give the notice, or to include any provision in the notice, was based, wholly or partly, on an error of fact;

(b) that the decision to give the notice, or to include any provision in the notice, was wrong in law;

(c) that the notice, or any provision of it, was unfair or unreasonable for any other reason.

(5) If the Tribunal cancels an enforcement notice (in whole or in part), it may refer the matter back to the person that gave the notice with a direction to reconsider and make a new decision in accordance with its ruling.

(6) But the Tribunal may not direct the person that gave the notice to take any action which the person would not otherwise have the power to take.

(7) In determining an appeal under this section, the Tribunal may—

(a) review any determination of fact on which the decision to give the notice, or to include any provision in it, was based;

(b) take into account evidence which was not available to the person that gave the notice.

(8) Where an appeal in respect of an enforcement notice, or the variation of an enforcement notice, is made under this section, the notice or variation (as the case may be) is of no effect until the appeal is determined or withdrawn.

(9) Where an appeal is or may be made to the Upper Tribunal in relation to a decision of the Tribunal under this section, the Upper Tribunal may suspend the notice to which the appeal relates, or any provision of it, until the appeal is determined or withdrawn.