PART 5Reviews and appeals

Reviews

Right to apply for review36

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).