103   Date of effect of decisions and notices

If there is a right of appeal or objection against a decision or notice under this Division, the decision or notice takes effect:

(a)  where no appeal or objection is lodged within the period prescribed by the regulations—from the expiration of that period, or

(b)  where an appeal or objection is lodged and the decision or notice is not revoked—from the date of the final decision made on that appeal or objection,

and, if varied or amended on appeal or objection, takes effect as varied or amended.