8 Time limit for appeals.
C11
No appeal shall be brought F1to the Tribunal 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 F2six months after the date on which the decision or assessment is notified to the claimant:
F3. . ..
F42
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
No appeal shall be brought F1to the Tribunal 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
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F5
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:
F3. . ..
F64
The Minister may by regulations F7. . . amend subsections (1) and (3) so as to substitute a different number of months for any number of months specified there.
5
The Minister may by regulations F7. . . provide that the Tribunal may, in circumstances prescribed in the regulations, allow an appeal to be brought not later than twelve months after the end of any period limited by this section.
6
F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .