(1) A person to whom a decision notice is given under section 87M may refer the matter to the Tribunal.
(2) A person to whom a notice is given under section 87O may refer the matter to the Tribunal.
(1) A person to whom a decision notice is given under section 87M may refer the matter to the Tribunal.
(2) A person to whom a notice is given under section 87O may refer the matter to the Tribunal.