(1) This regulation applies if -
(a) the Commissioners have offered a review of a decision under this Chapter to a person ("P"); and
(b) P does not accept the offer within the time allowed under regulation 95(1)(b) or 96(2).
(2) The Commissioners must review the decision 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 of a 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.