A person assessed to the levy may appeal to an industrial tribunalagainst the assessment within one month from the date of the service ofthe assessment notice or within any further period or periods of timethat may be allowed by the Board or an industrial tribunal under thefollowing provisions of this article.

The Board by notice may for good cause allow a person assessedto the levy to appeal to an industrial tribunal against the assessmentat any time within the period of four months from the date of the serviceof the assessment notice or within such further period or periodsas the Board may allow before such time as may then be limited forappealing has expired.

If the Board shall not allow an application for extension of timefor appealing, an industrial tribunal shall upon application made to thetribunal by the person assessed to the levy have the like powers as theBoard under the last foregoing paragraph.

An appeal or an application to an industrial tribunal under thisarticle shall be made in accordance with the Industrial Tribunals(England and Wales) Regulations 196521 except where the establishment to which the relevantassessment relates is wholly in Scotland in which case the appeal orapplication shall be made in accordance with the Industrial Tribunals(Scotland) Regulations 196522.

The powers of an industrial tribunal under paragraph (3) of thisarticle may be exercised by the President of the Industrial Tribunals(England and Wales) or by the President of the Industrial Tribunals(Scotland) as the case may be.