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(1) A person on whom a penalty has been imposed under section 33 may appeal

to the court on one or both of the following grounds.

(a) that he is not liable to it; or

(b) that the amount of the penalty is too high.

(2) An appeal under this section must brought within such period after the giving

of the notice imposing the penalty to which it relates as may be specified by

rules of court.

(3) On an appeal under this section, the court may.

(a) allow the appeal and cancel the penalty;

(b) allow the appeal and reduce the penalty; or

(c) dismiss the appeal.

(4) An appeal under this section shall be by way of a rehearing of the Secretary of

State.s decision to impose the penalty.

(5) The matters to which the court may have regard when determining an appeal

under this section include all matters that the court considers relevant,

including.

(a) matters of which the Secretary of State was unaware when he made his

decision; and

(b) matters which (apart from this subsection) the court would be

prevented from having regard to by virtue of rules of court.

(6) An appeal under this section may be brought in relation to a penalty

irrespective of whether a notice of objection under section 34 has been given in

respect of that penalty and of whether there has been an increase or reduction

under that section.

(7) In this section .the court. means.

(a) in England and Wales or Northern Ireland, a county court; and

(b) in Scotland, the sheriff.