[PA 197] Appeals against decisions of Commissioner197 

197
(1) A person who is aggrieved by a decision of the Commissioner under this Act may appeal to the court.
(2) An appeal must be brought—
  • (a)in accordance with the rules of court; and
  • (b)within—
    • (i)20 working days after the date of the decision; or
    • (ii)any further time the court allows on application made before or after that period expires.
(3) This section does not allow an appeal to be made to the court from a decision of the Commissioner under section 26 or 27.