Reviews and appeals
I158Extension of time limit for applications for review
1
A person who wishes to make an application for a review under section 57 may apply to the Commissioners for an extension of the period for making the application.
2
An application under this section—
a
must be made before the end of the period of 6 months beginning with the day after the last day of the period mentioned in section 57(2)(a) (“the standard period”), and
b
must set out the reasons for seeking the extension.
3
The Commissioners may grant an extension under this section if they are satisfied that—
a
due to special circumstances, it was not practicable for the person to make the application under section 57 within the standard period, and
b
it is reasonable in all the circumstances to grant the extension.
4
If an application under this section is refused, it may not be renewed.