[PA 28] Review of Commissioner’s decision28 

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(1) A person who is aggrieved by a decision of the Commissioner under section 26 or 27 may apply to the Tribunal for a review of the decision.
(2) An application for review must be made within—
  • (a)20 working days after the date of the decision; or
  • (b)any further time the Tribunal allows on an application made before or after that period expires.
(3) The Tribunal—
  • (a)may confirm, reverse or modify the decision of the Commissioner; and
  • (b)may make any other decision.
(4) The Tribunal must not review any decision made under section 26 or 27, or part of a decision made under those sections, that is not the subject of an application under subsection (1).
(5) A decision against which an application is made under subsection (1) continues in force pending the determination of the review unless the Tribunal orders otherwise.