(1)A person who wishes to make an application for a review under section 57 may apply to the Commissioners for an extension of the period for making the application.
(2)An application under this section—
(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 section 57(2)(a) (“the standard period”), and
(b)must set out the reasons for seeking the extension.
(3)The Commissioners may grant an extension under this section if they are satisfied that—
(a)due to special circumstances, it was not practicable for the person to make the application under section 57 within the standard period, and
(b)it is reasonable in all the circumstances to grant the extension.
(4)If an application under this section is refused, it may not be renewed.