“The Appellant is to confirm to the Tribunal if he still wishes to continue with his appeal. If he wishes to withdraw the appeal he must do so in writing in accordance with Rule 17(1)(a). The appeal may then be withdrawn, so long as the Tribunal consents in accordance with Rule 17(2). If the Appellant wishes for his appeal to continue, he is to send to the Tribunal and to the Respondent a witness statement which includes the following information: (a) The date of the decision he wishes to appeal against; (b) The decision notice number he wishes to appeal against; (c) His reasons for filing the appeal out of time. That witness statement must be signed and dated and clearly state who is making the statement. The statement must have the following statement of truth at the bottom: “I believe that the facts and matters contained in this statement are true to the best of my knowledge and belief”