(1) This regulation applies if -
(a)the Commissioners have offered a review of a decision under regulation 43A, and
(b) P does not accept the offer within the time allowed under regulation 43B(1)(b) or 43C(2).
(2)The Commissioners must review the decision under regulation 43B if -
(a) after the time allowed, P notifies the Commissioners in writing requesting a review out of time,
(b)the Commissioners are satisfied that P had a reasonable excuse for not accepting the offer or requiring review within the time allowed, and
(c)the Commissioners are satisfied that P made the request without unreasonable delay after the excuse had ceased to apply.
(3)The Commissioners shall not review a decision if P has appealed to the tribunal under regulation 43F in respect of the decision.