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80.—(1) An act required by these Regulations, a practice direction or a direction to be done on or by a particular day must be done by 5pm on that day.
(2) If the time specified by these Regulations, a practice direction or a direction for doing any act ends on a day other than a working day, the act is done in time if it is done on the next working day.
(3) If the time for commencing proceedings by providing the appeal application or the claim application to the Tribunal under regulation 12 ends on a day from 25 December to 1 January inclusive, or on any day in August—
(a)the appeal application or the claim application is provided in time if it is received by the Tribunal on the first working day after 1 January or 31 August, as appropriate; and
(b)the days from 25 December to 1 January inclusive and any day in August must not be counted when calculating the time by which any other act must be done.
(4) Paragraph 3(b) does not apply where the Tribunal directs that an act must be done by or on a specified date.
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