10.—(1) An appeal under paragraph 9 is to the First-tier Tribunal.
(2) A final notice is suspended pending the determination or withdrawal of the appeal.
(3) The First-tier Tribunal may—
(a)withdraw, confirm or vary the final notice;
(b)take such steps as an authorised officer could have taken in relation to the act or omission giving rise to the final notice; or
(c)remit the decision whether to confirm the final notice, or any other matter relating to that decision, to an authorised officer.