An employer assessed to the levy may appeal to an employment tribunal against the assessment within one month from the date of the service of the assessment notice or within any further period or periods of time that may be allowed by the Board or an employment tribunal under the provisions of this article.

The Board by notice may for good cause allow an employer assessed to the levy to appeal to an employment tribunal against an assessment at any time within the period of four months from the date of the service of the assessment notice or within such further period or periods as the Board may allow before such time as may then be limited for appealing has expired.

If the Board does not allow an application for extension of time for appealing, an employment tribunal will upon application made to the tribunal by the employer assessed to the levy have the like powers as the Board under paragraph (2).

The powers of an employment tribunal under paragraph (3) may be exercised by the President of the Employment Tribunals (England and Wales) or by the President of the Employment Tribunals (Scotland).