Regulation 5 Transitional provision

Subject to paragraph (2), the amendments made by regulation 4 apply to appeals under the Act in respect of decisions or assessments whenever made.

The amendments do not apply to an appeal in respect of a decision or assessment made before 9th May 2011 if the period for giving notice of the appeal under section 8(1) or (3) of the Act (ignoring regulation 4) expired before that date.