(1) The applicant, within 28 days of the date on which a notification under section 116(9) is sent to him or her, or any person treated for the purposes of the relevant determination or any substituted determination as an employer in employment that is not exempt employment, if different to the applicant, within 28 days of the date on which the notification under section 116(10) is sent to him or her, may appeal the determination of the appeals officer to the High Court on a point of law.

(2) A decision of the High Court following an appeal under subsection (1) shall -

(a) where appropriate, specify the period within which effect shall be given to the decision, and

(b) be final and conclusive.