Regulation 4 Time for and manner of making an appeal
An appeal to the tribunal must be made by sending a notice of appeal to the tribunal so that it is received not later than the end of the period of 28 days beginning with the date on which the enforcement decision is taken.
The tribunal may extend the time limit imposed by paragraph (1), whether or not it has already expired, but must not do so unless it is satisfied–
that the circumstances are such that it would not be reasonable to expect the appellant to comply (or, as the case may be, to have complied) with the time limit, and
that not to extend the time limit would result in substantial injustice.
Where the appellant considers it likely that a notice of appeal will be received outside the time limit, he may include with the notice of appeal a statement of the reasons on which he relies to justify the delay, and the tribunal must consider any such statement in deciding whether or not to extend the time limit.