Whether the appeal against the enforcement notice was filed within the statutory ten-day period.
The appeal was filed too late because the notice was deemed served after the postal holding period, and the ten-day appeal period expired before filing.
Forced-enforcement measures are subject to summary procedure, so the appeal deadline is ten days. Because the appellant had to expect service in an ongoing case, the uncollected registered notice was deemed notified after seven days; the appeal deposited on 10 September 2015 was therefore manifestly late.