[19C Notices of underpayment: appeals]

[19C  Notices of underpayment: appeals]

[(1)     A person on whom a notice of underpayment is served may in accordance with this section appeal against any one or more of the following—

(a)     the decision to serve the notice;

(b)     any requirement imposed by the notice to pay a sum to a worker;

(c)     any requirement imposed by the notice to pay a financial penalty.

(2)     An appeal under this section lies to an employment tribunal.

(3)     An appeal under this section must be made before the

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