s 47L Penalties under sections 47D to 47H: appeals
(1) A person may appeal to the court against a penalty imposed on him under any of sections 47D to 47H on the ground that— (a) he is not liable to the imposition of a penalty; or (b) the amount of the penalty is too high. (2) 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. (3) An appeal under this section shall be a re-hearing of the Secretary of State’s decision to impose a penalty, and shall be determined having regard to— (a) any code of practice under section 47J which has effect at the time of the appeal; and (b) any other matters which the court thinks relevant (which may include matters of which the Secretary of State was unaware). (4) An appeal may be brought by a person under this section against a penalty whether or not— (a) he has given notice of objection under section 47K(4); or (b) the penalty has been reduced under section 47K(6). (5) A reference in this section to “the court” is a reference— (a) in England and Wales, to a county court; and (b) in Scotland, to the sheriff. (6) The sheriff may transfer proceedings under this section to the Court of Session. (7) Where the sheriff has made a determination under subsection (2), any party to the proceedings may appeal on a point of law, either to the Sheriff Principal or to the Court of Session, against that determination.