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36.—(1) This regulation applies if the Commissioners notify a person of any of the following—
(a)a decision to decline to make a determination as to whether a child is a qualifying child of working parents (see regulation 23);
(b)a determination as to whether a child is a qualifying child of working parents (see regulation 22);
(c)the assessment of a penalty (see regulation 34).
(2) The person may apply to the Commissioners for a review of (as the case may be)—
(a)the decision,
(b)the determination, or
(c)the penalty or its amount.
(3) The application must—
(a)be made—
(i)within 30 days of the day on which the notification is made, or
(ii)if the person is granted an extension of their right to apply for a review, on or before the date notified under regulation 37(5)(a)(ii),
(b)be in the form and manner specified under paragraph (4) (if any), and
(c)include the person’s reasons for the application.
(4) The Commissioners may specify—
(a)the form of an application, and
(b)the manner in which it is to be made (which may require electronic communications).
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