28.—(1) Where an act is required to be done in accordance with these Regulations within a specified period after or from a specified date, the period begins immediately after that date.
(2) Where an act is required to be done in accordance with these Regulations within or not less than a specified period before a specified date, the period ends immediately before that date.
(3) Where the time prescribed by these Regulations for doing any act expires on a day which is not a working day, the act is in time if done at or before 5 p.m. on the next following working day.
(4) Where an act done in accordance with these Regulations is done on a day which is not a working day, or after 5 p.m. on a working day, the act shall be treated as done on the next following working day.