(1)  The Minister, by order and on one or more occasions, may extend the eligible period by omitting the date on which the period ends and substituting a new date.

(2)  Section 47(3), (3A), (4), (5), (6) and (7) of the Acts Interpretation Act 1931 apply to an order under subsection (1) as if the order were regulations within the meaning of that Act.

(3)  An order under subsection (1)  –

(a) is a statutory rule for the purposes of the Rules Publication Act 1953 ; and

(b) is not an instrument of a legislative character for the purposes of the Subordinate Legislation Act 1992 .