s 16 Objection
(1) This section applies where an employer to whom a penalty notice is given objects on the ground that— (a) he is not liable to the imposition of a penalty, (b) he is excused payment by virtue of section 15(3), or (c) the amount of the penalty is too high. (2) The employer may give a notice of objection to the Secretary of State. (3) A notice of objection must— (a) be in writing, (b) give the objector's reasons, (c) be given in the prescribed manner, and (d) be given before the end of the prescribed period. (4) Where the Secretary of State receives a notice of objection to a penalty he shall consider it and— (a) cancel the penalty, (b) reduce the penalty, (c) increase the penalty, or (d) determine to take no action. (5) Where the Secretary of State considers a notice of objection he shall— (a) have regard to the code of practice under section 19 (in so far as the objection relates to the amount of the penalty), (b) inform the objector of his decision before the end of the prescribed period or such longer period as he may agree with the objector, (c) if he increases the penalty, issue a new penalty notice under section 15, and (d) if he reduces the penalty, notify the objector of the reduced amount.