(1)It is for—
(a)the Scottish Ministers, or
(b)on appeal under section 61, the First-tier Tribunal for Scotland,
to decide whether, for the purpose of section 41(4)(b), an individual has a good reason for not requesting a re-determination sooner.
(2)Having made a decision under subsection (1), the Scottish Ministers must inform the individual concerned—
(a)of the decision, and
(b)if the decision is that the individual has no good reason for not requesting a re-determination sooner, of—
(i)the reasons for the decision, and
(ii)the individual’s right to appeal under section 61.