34 Appeal against penalty notice given under section 31

34  Appeal against penalty notice given under section 31

(1)     This section applies where a penalty notice has been given to a person under section 31 in respect of a failure of a kind mentioned in subsection (2) of that section in relation to an enforcement notice and—

(a)     the period during which a notice of objection may be given in relation to the penalty notice has expired, and

(b)     if a notice of objection has been given in relation to the

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