2.—(1) Subject to the provisions of rules 3 and 4, the Board upon receiving the notice of appeal shall send within 21 days to the Secretary—
(a)a copy of the notice of appeal;
(b)a copy of the assessment notice and of any notice by the Board allowing further time for appealing;
(c)a notice giving the Board’s address for service under these Rules, where that address is different from the address specified in the assessment notice, as the address for service of a notice of appeal; and
(d)any representations in writing with respect to the appeal that the Board may think fit.
(2) Failure to comply with any provision of this rule or rule 3 shall not render the appeal or anything done in pursuance thereof invalid.