41 Appeals against penalty notices

41  Appeals against penalty notices

(1)     A person who is given a penalty notice may appeal to the First-tier Tribunal (“the Tribunal”) against—

(a)     the imposition of a penalty imposed by the penalty notice;

(b)     the amount of such a penalty;

(c)     the period within which such a penalty, or any part of it, is required to be paid.

(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 penalty notice was given, or

(b)     if the appeal is in respect of

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