Commentary on provisions of Act Section 21: Time limit for appeals in respect of war pensions: Scotland and Northern Ireland
This section substitutes new subsections (5) and (6) for subsection (5) of section 8 (time limit for appeals) of the Pensions Appeal Tribunals Act 1943. This enables an amendment to align the late appeal rules in Scotland and Northern Ireland, made under the 1943 Act, with those for England and Wales, which are contained in the separate Tribunal Procedure (First-tier Tribunal) (War Pensions and Armed Forces Compensation Chamber) Rules 2008 (S.I. 2008/2686). At present, subsection (5) provides that a late appeal may only be brought in Scotland and Northern Ireland in certain prescribed circumstances, set out in regulations made under the Act.
	The new subsection (5) enables the Minister to make provision for cases where an appeal is made within twelve months of the time limit specified in section 8(1) or 8(3), which is currently twelve months.
	New subsection (6)(a) in section 8 provides that regulations may stipulate that a notice submitted in this extended 12-month period will be treated as if it was in time providing the conditions in the regulations are met. New subsection (6)(b) in section 8 also provides that regulations may confer a power on a Pensions Appeal Tribunal for Scotland or Northern Ireland to allow an appeal to be brought if a notice of appeal is submitted in this extended 12-month period, but the conditions are not met.