Doesn't matter. I tis the 'deemed' date of delivery that counts. (not so) Smart Parking are utterly incompetent when it comes to understanding of PoFA.
There is no legal obligation on the
known keeper (the recipient of the Notice to Keeper (NtK)) to reveal the identity of the
unknown driver and no inference or assumptions can be made.
The NtK is not compliant with all the requirements of PoFA which means that if the
unknown driver is not identified, they cannot transfer liability for the charge from the
unknown driver to the
known keeper.
Use the following as your appeal. No need to embellish or remove anything from it:
I am the keeper of the vehicle and I dispute your 'parking charge'. I deny any liability or contractual agreement and I will be making a complaint about your predatory conduct to your client landowner.
As your Notice to Keeper (NtK) does not fully comply with ALL the requirements of PoFA 2012, you are unable to hold the keeper of the vehicle liable for the charge. Partial or even substantial compliance is not sufficient. There will be no admission as to who was driving and no inference or assumptions can be drawn. Smart Parking has relied on contract law allegations of breach against the driver only.
The registered keeper cannot be presumed or inferred to have been the driver, nor pursued under some twisted interpretation of the law of agency. Your NtK can only hold the driver liable. Smart Parking have no hope should you stupidly try to litigate this matter, so you are urged to save us both a complete waste of time and cancel the PCN.
Come back when that is rejected for the IAS kangaroo court appeal. That will be rejected too but if you continue to follow the advice you receive here, you will not be paying a penny to (not so) Smart Parking. However, it will be a protracted process and will most likely involve a claim against you which is easily defended before they eventually discontinue or it is struck out.
As they are claiming Keeper liability under PoFA when it is impossible to do so due to their failure to give the notice within the relevant period, you should submit a formal complaint about them to the DVLA and cite their breach of the PPSCoP section 8.1.1(d) and therefore breach of the KADOE contract. You can search the forum for examples of these DVLA complaints.