(1) An appeal on a question of law commenced after the end of the period referred to in section 371(4) is taken to be an application for leave to appeal under section 371(1).
(2) The Supreme Court may grant leave under subsection (1) and the appellant may proceed with the appeal if the Supreme Court—
(a) is of the opinion that the failure to commence the appeal within the period referred to in section 371(4) was due to exceptional circumstances; and
(b) is satisfied that the case of any other party to the appeal would not be materially prejudiced because of the delay.