1.—(1) Subject to sub-paragraph (2), written notice of appeal against an opinion of the kind mentioned in rule 1(2) of Part 6 stating—N.I.
(a)the grounds of the appeal; and
(b)the appellant’s name and address,
must be given to the Board within 14 days beginning with the date on which he is supplied by the Board with a copy of the opinion.
(2) Where—
(a)notice of appeal is not given within the period specified in sub-paragraph (1); but
(b)the Board is of the opinion that the person’s failure to give it within that period was not due to his own default,
it may extend the period for giving notice to such length, not exceeding six months from the date mentioned in sub-paragraph (1), as it thinks fit.
Commencement Information
I1Sch. 5 para. 1 in operation at 2.4.2007 with effect in accordance with art. 1(1), see art. 1(1)