9Review of refusal to remit late payment penalty

9 Review of refusal to remit late payment penalty

(1) A person affected by a decision to refuse to remit all or part of an amount under section 8 may request the Secretary to reconsider the decision. (2) The request must: (a) be in writing; and (b) set out the reasons for making the request; and (c) be made: (i) within 28 days after the day on which the person receives notice of the decision; or (ii) within such further period as the Secretary allows. (3) Within 45 days after receiving the request, the Secretary must reconsider the decision and may affirm, revoke or vary the decision, as the Secretary thinks fit. (4) If the Secretary affirms, revokes or varies a decision, the Secretary must inform the person who made the request of the result of the reconsideration of the decision and give the reasons for the affirmation, revocation or variation. (5) An application may be made to the Administrative Review Tribunal for review of the Secretary’s decision under subsection (3) affirming, varying or revoking a decision to refuse to remit all or part of an amount under section 8.