53. Rights of appeal

53.—

1. A person on whom an enforcement notice, an assessment notice, or an information notice, has been served may appeal to the Court against the notice.

2. A person on whom an enforcement notice has been served may appeal to the Court against the refusal of an application under section 44(13) for cancellation or variation of the notice.

3. Where an enforcement notice, an assessment notice or an information notice, contains a statement by the Commissioner in accordance with section 44(9), 48(2) or 49(3)(d), then, whether or not the person appeals against the notice, the person may appeal against—

(a) the Commissioner’s decision to include the statement in the notice; or

(b) the effect of the inclusion of the statement as respects any part of the notice.

4. A data controller in respect of whom a determination has been made under section 50(1) may appeal to the Court against the determination.