(1)No appeal shall be brought under any provision of this Act except subsection (1) of section five unless notice of that appeal is given, in such manner as may be prescribed by rules made under the Schedule to this Act, not later than twelve months after—
(a)in the case of a decision from which an appeal lies to the Tribunal under section one, section two, section three or section four of this Act, being a decision made before such date as may be appointed by order of the Minister, that date ;
(b)in the case of a decision or assessment from which an appeal lies to the Tribunal under section five of this Act, being a decision or assessment made before the said section comes into operation in relation to that decision or assessment, such date as may be appointed by order of the Minister ;
(c)in any other case, the date on which the decision or assessment is notified to the claimant:
Provided that the Tribunal may allow an appeal to be brought after the expiration of the period limited by this subsection if they consider that there was a reasonable excuse for the delay.
(2)The Minister may, for the purposes of paragraph (a) or paragraph (b) of the last foregoing subsection, appoint different dates for different classes of cases.
(3)No appeal shall be brought under subsection (1) of section five of this Act unless notice of that appeal is given in such manner as may be prescribed by rules made under the Schedule to this Act not later than three months after,—
(a)the date on which the period of two years referred to in the said subsection expires ; or
(b)the date on which the said subsection comes into operation in relation to the assessment from which the appeal is brought ; or
(c)the date on which the said assessment is notified ;
whichever is the latest of those dates :
Provided that the Tribunal may allow the appeal to be brought after the expiration of the period limited by this subsection if they consider there was a reasonable excuse for the delay.