Article 15 Time to appeal
For the purposes of section 12(4) of the Act, the period of time within which an employer assessed to the levy may appeal to an employment tribunal against the assessment is—
(a)
one month commencing with the date of service of the assessment notice;
(b)
where the Board has served an amended assessment notice under article 12, one month commencing with the date of service of the amended assessment notice;
(c)
such further time as the Board may allow; or
(d)
such further time as an employment tribunal may allow where the Board has not allowed an extension of time for appealing.