“An appeal must be brought within the period of 28 days beginning with – (a) the date specified in the penalty notice as the date upon which it is given, or (b) if the employer gives a notice of objection and the Secretary of State reduces the penalty, the date specified in the notice of reduction as the date upon which it is given, or (c) if the employer gives a notice of objection and the Secretary of State determines to take no action, the date specified in the notice of that determination as the date upon which it is given.”
“Where the employer has his principal place of business in England and Wales”, “the court” means “the county court”
“Parliament must also be taken to contemplate that there will be days and short periods during which it will not be possible to issue a writ because under the Rules of Court the offices of the court will be closed. If, then, the period expires when the offices are closed, is the period in effect to be curtailed by the days of closing, or is it to be extended? … An arbitrary period has to be fixed in order to make the [Limitation] Act certain and workable; but in applying that period to cases where the courts are shut on the last day, the policy of the statute seems better effectuated by allowing an extra day or two than by subtracting a day or two.”
“The difference between three years and three years and a day cannot normally make much difference to a defendant; it may be disastrous to a plaintiff.”
“where a statutory provision provides that proceedings must be brought no later than the end of a specified period, and the bringing of proceedings requires that the court office be functioning, and the last day of the prescribed period falls on a day when the court office is closed, then the statutory provision is to be interpreted as permitting the proceedings to be brought on the next day when the court office is open.”