(1) Where -
(a) no appeal under Regulation 66 against the adverse assessment is lodged with the Court within the period for lodging the appeal, or
(b) an appeal under Regulation 66 against the adverse assessment which has been lodged with the Court within the period for lodging the appeal is withdrawn or abandoned,
then the specified sanctions, as confirmed or varied in the order, if any, obtained under Regulation 70(3) (a), shall take effect on the date of that order or such other date as the Court may specify in that order.
(2) Where an appeal under Regulation 66 against the adverse assessment is lodged with the Court within the period for lodging the appeal, then the specified sanctions, as confirmed or varied in the order, if any, obtained under Regulation 66(4) (a), shall take effect on the date of that order or such other date as the Court may specify in that order.