Appeals to Appeal Board
25G.—(1)  An appeal to the Appeal Board under section 25C(8) must be lodged within 14 days after the receipt of the determination or direction of the Controller by the person aggrieved by the determination or direction, as the case may be.
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(2)  Any person who has lodged an appeal to the Appeal Board under section 25C(8) must provide any information as may be required by the Appeal Board, in the manner and within the period as the Appeal Board may specify.
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(3)  An appeal under section 25C(8) does not suspend the effect of the determination or direction to which the appeal relates unless the appeal is against the imposition, or the amount, of a financial penalty.
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(4)  The Appeal Board must determine an appeal under section 25C(8) as soon as reasonably practicable, having regard to the nature and complexity of the appeal.
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(5)  The Appeal Board must notify the person making an appeal under section 25C(8) of its decision in respect of the person’s appeal and the reasons for its decision.
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(6)  Without limiting subsection (5), the Appeal Board may —
(a)confirm, vary or reverse the determination or direction of the Controller appealed against; or
(b)direct the Controller to reconsider the determination or direction appealed against.
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