22.—(1) A person who wishes to make an application for a review of a determination under regulation 21 may apply to the Commissioners for an extension of the period for making the application.
(2) An application under this regulation—
(a)must be made before the end of the period of 6 months beginning with the day after the last day of the period mentioned in regulation 21(2)(b)(i) (“the standard period”);
(b)in such form as may be specified by the Commissioners;
(c)must be made by electronic communications and paragraphs (2) to (5) of regulation 14 apply as if for “declaration” wherever it appears there were substituted “application”; and
(d)must set out the reasons for seeking the extension.
(3) The Commissioners may grant an extension under this regulation if they are satisfied that—
(a)due to special circumstances, it was not practicable for the person to make the application under regulation 21 within the standard period, and
(b)it is reasonable in all the circumstances to grant the extension.
(4) If an application under this regulation is refused, it may not be renewed.