297. Objection to penalty charge notice.

The following provisions1 apply where an employer to whom a penalty notice2 is given objects on the ground that:

  1.  

    (1)     he is not liable to the imposition of a penalty3;

  2.  

    (2)     he is excused payment4; or

  3.  

    (3)     the amount of the penalty is too high5.

The employer may give a notice of objection to the Secretary of State6, which must:

  1.  

    (a)     be in writing7;

  2.  

    (b)     give the objector's reasons8;

  3.  

    (c)     be given in the prescribed manner9; and

  4.  

    (d)     be given before the end of the prescribed period10.

Where the Secretary of State receives a notice of objection to a penalty he