(1)The Commissioners must review a decision if -
(a) they have offered a review of the decision under regulation 43A, and
(b) P notifies the Commissioners accepting the offer within 30 days from the date of the document containing the notification of the offer.
(2) But P may not notify acceptance of the offer if P has already appealed to the tribunal under regulation 43F.
(3)The Commissioners shall not review a decision if P has appealed to the tribunal under regulation 43F in respect of the decision.