In section 8 of the Pensions Appeal Tribunals Act 1943 (time limit for appeals), for subsection (5) substitute—
“(5)The Minister may by regulations make provision in relation to cases where the notice of an appeal is given up to 12 months after the expiry of the time limit specified in subsection (1) or (3).
(6)Regulations under subsection (5) may—
(a)provide for the notice of appeal to be treated as having been given in time if conditions specified in the regulations are satisfied, and
(b)where the notice of appeal is not so treated, confer power on a Pensions Appeal Tribunal for Scotland or Northern Ireland to allow the appeal to be brought.”