2A

Where a notice is given as mentioned in subsection (1)(c) in accordance with section 94, it is, unless the contrary is proved, to be taken to have been received on the next working day after the day on which it is transmitted; and in this subsection “working day” means any day other than—

a

a Saturday or Sunday;

b

Christmas Day or Good Friday; or

c

a day which is a bank holiday under the Banking and Financial Dealings Act  1971 in England.