Calculation of time limits. Exceeding of time limits

(1) Where a date that is the basis of a time limit falls on a Saturday or public holiday, the time limit begins to run from the first working day thereafter.

(2) Where the closing date of a time limit falls on a Saturday or public holiday, the time limit expires on the first working day thereafter.

(3) The provisions of the first and second subsections above apply correspondingly in those cases in which a date that is the earliest or latest point in time for the performance of any act under this Act falls on a Saturday or public holiday.

(4) A report, declaration or appeal made after a time limit has been exceeded under this Act may only be taken up for consideration if the failure to respect the time limit was due to circumstances which were beyond the control of the person with a duty to respect the time limit, and which were also such that the person in question could not foresee them.