144 Directions under section 142: appeal

144  Directions under section 142: appeal

(1)ÌýÌýÌýÌý A person in respect of whom a direction has been given under section 142 may appeal to the [First-tier Tribunal]—

(a)ÌýÌýÌýÌý against the decision to give the direction;

(b)ÌýÌýÌýÌý against a decision not to vary or revoke the direction.

(2)ÌýÌýÌýÌý In a case to

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