Deciding timeliness issues
12.—(1) The Tribunal shall consider any issue as to—
(a)whether a notice of appeal was given outside the applicable time limit; and
(b)whether to extend the time for appealing where the notice of appeal was given outside that time limit,
as a preliminary issue at the hearing fixed under rule 11, subject to paragraph (2) of this rule.
(2) Rule 13 applies to the consideration and decision of such an issue as it applies to the consideration and determination of an appeal.
(3) Where the notice of appeal was given outside the applicable time limit and the Tribunal does not grant an extension of time, the Tribunal must take no further action in relation to the notice of appeal, except that it must serve written notice of its decision under this rule on the parties not later than 1 day after the day on which that decision is made.