Paragraph 226 I1

After regulation 29 (late appeals to an appeal tribunal) insert—

“Late appeals to the First-tier Tribunal

29A.

• In respect of an appeal to the First-tier Tribunal, the Board may treat a late appeal as made in time in accordance with Tribunal Procedure Rules if the Board is satisfied that it is in the interests of justice, but no appeal shall in any event be brought more than one year after the expiration of the last day for appealing under regulation 28.”.