8 Time limit for appeals.
C11
No appeal shall be brought F1to F2a Pensions Appeal Tribunal for Scotland or Northern Ireland 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 F3F4twelve months after the date on which the decision or assessment is notified to the claimant:
F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F62
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
No appeal shall be brought F1to F2a Pensions Appeal Tribunal for Scotland or Northern Ireland 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 F7twelve months after,—
F8a
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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:
F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F94
The Minister may by regulations F10. . . amend subsections (1) and (3) so as to substitute a different number of months for any number of months specified there.
F115
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.