(1) Notice of an objection under section 20 shall —
(a) be provided to the competent authority, in writing, before the end of the period of 30 days beginning with the date on which notification under section 18(1)(b) was provided; and
(b) set out the grounds for objection.
(2) The competent authority shall consider any valid objection made and may confirm or disallow the penalty by notice in writing, within 30 days of receipt of an objection.