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The Employers’ Duties (Registration and Compliance) Regulations (Northern Ireland) 2010
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Review and issues of notices
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15.—(1) The period within which an application to review a notice may be made under section 43(1)(a) (written application of a person) is 28 days, starting from the day a notice is issued to a person.
(2) The period within which a notice may be reviewed under section 43(1)(b) (review by the Regulator) is 18 months, starting from the day a notice is issued to a person.
(3) The presumptions in paragraph (4) apply where notices to which section 43 applies are issued (including compliance notices issued under section 51 and penalty notices issued under section 52).
(4) For the purposes of this regulation, it is presumed that—
(a)where a notice is given a date by the Regulator, it was posted or otherwise sent on that day;
(b)if a notice is posted or otherwise sent to a person’s last known or notified address, it was issued on the day on which that notice was posted or otherwise sent, and
(c)a notice was received by the person to whom it was addressed.
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